Utah Code 59-7-109.1. Charitable contributions to the Carson Smith Opportunity Scholarship Program
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(1) Notwithstanding anything to the contrary in Section 59-7-109 , a taxpayer may not subtract a charitable contribution that meets the requirements of Section 59-7-109 to the extent that the taxpayer claims a tax credit under Section 59-7-625 for the same charitable contribution.
Terms Used In Utah Code 59-7-109.1
- Taxpayer: means any corporation subject to the tax imposed by this chapter. See Utah Code 59-7-101
(2) This section supersedes any conflicting provisions of Utah law.