There Is a Newer Version of the Utah Code
2011 Utah Code
Title 59 Revenue and Taxation
Chapter 10 Individual Income Tax Act
Section 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 in accordance with the Internal Revenue Code may not be applied in calculating the tax due under this chapter.
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