Utah Code 59-7-902. Definitions
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As used in this part:
(1) “Tax credit” means a nonrefundable tax credit listed on a tax return.
Terms Used In Utah Code 59-7-902
- Income: includes losses. See Utah Code 59-7-101
- return: includes a combined report. See Utah Code 59-7-101
- Tax credit: means a nonrefundable tax credit listed on a tax return. See Utah Code 59-7-902
- Tax return: means :(2)(a) a corporate return as defined in Section 59-7-101 filed in accordance with this chapter; or(2)(b) a tax return filed in accordance with Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act. See Utah Code 59-7-902(2) “Tax return” means:(2)(a) a corporate return as defined in Section 59-7-101 filed in accordance with this chapter; or(2)(b) a tax return filed in accordance with Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act.