Code · Utah · Title 59 — Revenue and Taxation · Chapter 7

59-7-902. Definitions.

77 words·~1 min read·/ut/title-59/chapter-7/59-7-902

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Effective 1/1/2015

As used in this part:

(1)"Tax credit" means a nonrefundable tax credit listed on a tax return.

(2)"Tax return" means:

(a)a corporate return as defined in Section 59-7-101 filed in accordance with this chapter; or

(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 .

Enacted by Chapter 315 , 2014 General Session