Statutes > Utah Statutes > Title 59 - Revenue and Taxation > Chapter 10 - Individual Income Tax Act > 59-10-110 - Disallowance of federal tax credits.

59-10-110 - Disallowance of federal tax credits.

59-10-110. Disallowance of federal tax credits.
A credit applied directly to the income tax calculated for federal income tax purposes inaccordance with the Internal Revenue Code may not be applied in calculating the tax due underthis chapter.

Amended by Chapter 389, 2008 General Session