{"data":{"id":"us-ut/utah-code-63n-2-804","jurisdiction":"us-ut","citation":"Utah Code § 63N-2-804","heading":"Person may not claim or pass through a tax credit without tax credit certificate.","body":"A person may not claim or pass through a tax credit unless the person has received a tax credit certificate from the office for the taxable year for which the person claims or passes through the tax credit.","path":["Title 63N Economic Opportunity Act","Chapter 63N-2 Tax Credit Incentives for Economic Development","Part 63N-2-8 Technology and Life Science Economic Development Act"],"source_url":"https://le.utah.gov/xcode/Title63N/Chapter2/63N-2-S804.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:34Z","sha256":"b867b6ade99db36f0aead32d587a76100e50566e8aee9587f8964bbc030a33dd","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-63n-2-803","next":"us-ut/utah-code-63n-2-805"},"notice":"GroundRules: Original legal text. Not legal advice."}