Utah Code > Title 59 > Chapter 7 > Part 9 – Tax Credit Administration Act


§ 59-7-901	Title
§ 59-7-902	Definitions
§ 59-7-903	Removal of tax credit from tax return — Prohibition on claiming a tax credit — Commission publishing requirements

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Income: includes losses. See Utah Code 59-7-101
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
return: includes a combined report. See Utah Code 59-7-101
State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
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
taxable year: includes the period for which such return is made. See Utah Code 59-7-101