Utah Code 63N-2-804. Person may not claim or pass through a tax credit without tax credit certificate
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Terms Used In Utah Code 63N-2-804
- Person: means :(24)(a) an individual;(24)(b) an association;(24)(c) an institution;(24)(d) a corporation;(24)(e) a company;(24)(f) a trust;(24)(g) a limited liability company;(24)(h) a partnership;(24)(i) a political subdivision;(24)(j) a government office, department, division, bureau, or other body of government; and(24)(k) any other organization or entity. See Utah Code 68-3-12.5
- Tax credit: means a tax credit under Section 59-10-1025. See Utah Code 63N-2-802
- Tax credit certificate: means a certificate issued by the office that:
(6)(a) lists the name of the tax credit certificate recipient;(6)(b) lists the tax credit certificate recipient's taxpayer identification number;(6)(c) lists the amount of the tax credit certificate recipient's tax credits authorized under this part for a taxable year; and(6)(d) includes other information as determined by the office. See Utah Code 63N-2-802A 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.