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Utah Code § 63N-2-804

Person may not claim or pass through a tax credit without tax credit certificate

Utah · Utah Code Title 63N — Economic Opportunity Act · Status: effective

Taxation
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Utah Code § 63N-2-804, Person may not claim or pass through a tax credit without tax credit certificate, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2348490
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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.