Utah Statutes
§ 59-2a-304 — Claim applied against tax liability -- One claimant per household per year.
Utah § 59-2a-304
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-2aTax Relief Through Property Tax
Part 59-2a-3Homeowner's Credit
This text of Utah § 59-2a-304 (Claim applied against tax liability -- One claimant per household per year.) 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. § 59-2a-304 (2026).
Text
(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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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.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-2a-304, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-2a-304.