59-10-110. Disallowance of federal tax credits.
47 words·~1 min read·
/ut/title-59/chapter-10/59-10-110A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
59-10-110. Disallowance of federal tax credits.
A credit applied directly to the income tax calculated for federal income tax purposes in accordance with the Internal Revenue Code may not be applied in calculating the tax due under this chapter.
Amended by Chapter 389 , 2008 General Session