{"data":{"id":"us-ut/utah-code-59-7-902","jurisdiction":"us-ut","citation":"Utah Code § 59-7-902","heading":"Definitions.","body":"As used in this part:\n(1) \"Tax credit\" means a nonrefundable tax credit listed on a tax return.\n(2) \"Tax return\" means:\n(a) a corporate return as defined in Section 59-7-101 filed in accordance with this chapter; or\n(b) a tax return filed in accordance with Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act.","path":["Title 59 Revenue and Taxation","Chapter 59-7 Corporate Franchise and Income Taxes","Part 59-7-9 Tax Credit Administration Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter7/59-7-S902.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"7dd81b515795fa962e434c31fb3faea7d46a4e6062c4e2f17970adef9f1c93c0","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-7-805","next":"us-ut/utah-code-59-7-903"},"notice":"GroundRules: Original legal text. Not legal advice."}