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

Utah Statutes

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

Utah § 63N-2-212

Title 63NEconomic Opportunity Act

Ch. 63N-2Tax Credit Incentives for Economic Development

Part 63N-2-2Enterprise Zone Act

This text of Utah § 63N-2-212 (Business entities qualifying for tax incentives.) 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. § 63N-2-212 (2026).

Text

(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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(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.