{"data":{"id":"us-ut/utah-code-63n-2-212","jurisdiction":"us-ut","citation":"Utah Code § 63N-2-212","heading":"Business entities qualifying for tax incentives.","body":"(1) Except as otherwise provided in Subsection (2), the tax incentives described in this part are available only to a business entity for which at least 51% of the employees employed at facilities of the business entity located in the enterprise zone are individuals who, at the time of employment, reside in:\n(a) the county in which the enterprise zone is located; or\n(b) an enterprise zone that is immediately adjacent and contiguous to the county in which the enterprise zone is located.\n(2) Subsection (1) does not apply to a business entity that has no employees.","path":["Title 63N Economic Opportunity Act","Chapter 63N-2 Tax Credit Incentives for Economic Development","Part 63N-2-2 Enterprise Zone Act"],"source_url":"https://le.utah.gov/xcode/Title63N/Chapter2/63N-2-S212.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:34Z","sha256":"5eb9928cab8b7a50116b44912db70bd7157f43fdff5500182285e48001ff9adf","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-63n-2-211","next":"us-ut/utah-code-63n-2-213"},"notice":"GroundRules: Original legal text. Not legal advice."}