Utah § 59-10-1103 Tax credit for pass-through entity taxpayer.

Utah Statutes

§ 59-10-1103 — Tax credit for pass-through entity taxpayer.

Utah § 59-10-1103

Title 59Revenue and Taxation

Ch. 59-10Individual Income Tax Act

Part 59-10-11Refundable Tax Credit Act

This text of Utah § 59-10-1103 (Tax credit for pass-through entity taxpayer.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 59-10-1103 (2026).

Text

(1)As used in this section:

(1)(a) "Pass-through entity" means the same as that term is defined in Section 59-10-1402.

(1)(b) "Pass-through entity taxpayer" means the same as that term is 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 if that pass-through entity taxpayer is a:

(2)(a) claimant;

(2)(b) estate; or

(2)(c) trust.

(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, other than a tax described in Subsection 59-10-1403.2(2).

(4)A pass-through entity taxpayer may not claim a tax credit under this section

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(1) As used in this section:

(1)(a) "Pass-through entity" means the same as that term is defined in Section 59-10-1402.
(1)(b) "Pass-through entity taxpayer" means the same as that term is 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 if that pass-through entity taxpayer is a:

(2)(a) claimant;
(2)(b) estate; or
(2)(c) trust.
(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, other than a tax described in Subsection 59-10-1403.2(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 59-7-614.4.