UTAH CODE (Last Updated: January 16, 2015) |
Title 63M. Governor's Programs |
Chapter 1. Governor's Office of Economic Development |
Part 29. Technology and Life Science Economic Development Act |
§ 63M-1-2904. Person may not claim or pass through a tax credit without tax credit certificate.
Latest version.
- 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.
Enacted by Chapter 306, 2011 General Session