Utah Statutes
§ 59-7-902 — Definitions.
Utah·Title 59 Revenue and Taxation·Ch. 59-7 Corporate Franchise and Income Taxes·Part 59-7-9 Tax Credit Administration Act
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.