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2006 Utah Code - 59-10-110 — Disallowance of federal tax credits.

     59-10-110.   Disallowance of federal tax credits.
     No credit applied directly to the income tax calculated for federal income tax purposes pursuant to the Internal Revenue Code shall be applied in calculating the tax due under this chapter.

Renumbered and Amended by Chapter 2, 1987 General Session

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