Utah Statutes

§ 63N-2-212 — Business entities qualifying for tax incentives.

Utah·Title 63N Economic Opportunity Act·Ch. 63N-2 Tax Credit Incentives for Economic Development·Part 63N-2-2 Enterprise Zone Act
(1)Except as otherwise provided in Subsection (2), the tax incentives described in this part are available only to a business entity for which at least 51% of the employees employed at facilities of the business entity located in the enterprise zone are individuals who, at the time of employment, reside in:
(1)(a) the county in which the enterprise zone is located; or
(1)(b) an enterprise zone that is immediately adjacent and contiguous to the county in which the enterprise zone is located.
(2)Subsection (1) does not apply to a business entity that has no employees.

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Legislative History

Renumbered and Amended by Chapter 283, 2015 General Session

Nearby Sections

15
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