{"data":{"id":"us-ut/utah-code-59-7-614.4","jurisdiction":"us-ut","citation":"Utah Code § 59-7-614.4","heading":"Tax credit for pass-through entity taxpayer.","body":"(1) As used in this section:\n(a) \"Pass-through entity\" is as defined in Section 59-10-1402.\n(b) \"Pass-through entity taxpayer\" is as defined in Section 59-10-1402.\n(2) A pass-through entity taxpayer may claim a refundable tax credit against the tax otherwise due under this chapter.\n(3) The tax credit described in Subsection (2) is equal to the amount paid or withheld by the pass-through entity on behalf of the pass-through entity taxpayer described in Subsection (2) in accordance with Section 59-10-1403.2.\n(4) A pass-through entity taxpayer may not claim a tax credit under this section for an amount for which the pass-through entity taxpayer claims a tax credit under Section 59-10-1103.","path":["Title 59 Revenue and Taxation","Chapter 59-7 Corporate Franchise and Income Taxes","Part 59-7-6 Credits"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter7/59-7-S614.4.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"eb6ea1bcfe565eaf9a60aa726411d66b539aa7f10776d2c7351c22e8cc17d625","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-7-614.2","next":"us-ut/utah-code-59-7-614.5"},"notice":"GroundRules: Original legal text. Not legal advice."}