Utah Statutes
§ 59-2a-304 — Claim applied against tax liability -- One claimant per household per year.
Utah·Title 59 Revenue and Taxation·Ch. 59-2a Tax Relief Through Property Tax·Part 59-2a-3 Homeowner's Credit
(1)A county shall apply as provided in Subsection 59-2a-303 the amount of a credit under this part against:
(1)(a) a claimant's property tax liability; or
(1)(b) the property tax liability of a spouse who was a member of the claimant's household in the year in which the claimant applies for a homeowner's credit under this part.
(2)Only one claimant per household per year is entitled to payment under this part.
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Utah § 59-2a-304 (Claim applied against tax liability -- One claimant per household per year.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Renumbered and Amended by Chapter 172, 2025 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.