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Utah Code § 59-10-110

Disallowance of federal tax credits

Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective

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Utah Code § 59-10-110, Disallowance of federal tax credits, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344890
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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.