(1) As used in this section:

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Utah Code 59-7-614.4

  • Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
  • Taxpayer: means any corporation subject to the tax imposed by this chapter. See Utah Code 59-7-101
     (1)(a) “Pass-through entity” is as defined in Section 59-10-1402.
     (1)(b) “Pass-through entity taxpayer” is as defined in Section 59-10-1402.
(2) A pass-through entity taxpayer may claim a refundable tax credit against the tax otherwise due under this chapter.
(3) The tax credit described in Subsection (2) is equal to the amount paid or withheld by the pass-through entity on behalf of the pass-through entity taxpayer described in Subsection (2) in accordance with Section 59-10-1403.2.
(4) A pass-through entity taxpayer may not claim a tax credit under this section for an amount for which the pass-through entity taxpayer claims a tax credit under Section 59-10-1103.