Utah Statutes
§ 59-7-902 — Definitions.
Utah § 59-7-902
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-7Corporate Franchise and Income Taxes
Part 59-7-9Tax Credit Administration Act
This text of Utah § 59-7-902 (Definitions.) 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. § 59-7-902 (2026).
Text
As used in this part:
(1)"Tax credit" means a nonrefundable tax credit listed on a tax return.
(2)"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.
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Legislative History
Enacted by Chapter 315, 2014 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 § 59-7-902, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-7-902.