Utah Code 59-10-1101. Title
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Terms Used In Utah Code 59-10-1101
- tax credit: means a tax credit that a claimant, estate, or trust may claim:(3)(a) as provided by statute; and(3)(b) regardless of whether the claimant, estate, or trust has a tax liability under this chapter for a taxable year. See Utah Code 59-10-1102
This part is known as the “Refundable Tax Credit Act.”