Utah Statutes
§ 59-7-614.4 — Tax credit for pass-through entity taxpayer.
Utah § 59-7-614.4
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-7Corporate Franchise and Income Taxes
Part 59-7-6Credits
This text of Utah § 59-7-614.4 (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. § 59-7-614.4 (2026).
Text
(1)As used in this section:
(1)(a) "Pass-through entity" is as defined in Section 59-10-1402.
(1)(b) "Pass-through entity taxpayer" is as 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.
(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.
(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 59-10-1103.
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Legislative History
Enacted by Chapter 312, 2009 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 § 59-7-614.4, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-7-614.4.