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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-2-802

     A 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.