2011 Utah Code
Title 63M Governor's Programs
Chapter 1 Governor's Office of Economic Development
Section 2903 Tax credits issued by office.

63M-1-2903. Tax credits issued by office.
(1) The office may issue tax credit certificates under this part only to the extent that the Legislature expressly sets aside money for the office to issue the tax credit certificates under this part.
(2) For fiscal year 2011-12 only, the office may issue a total of $1,300,000 in tax credit certificates in accordance with this part.
(3) If the total amount of tax credit certificates the office issues in a fiscal year is less than the amount of tax credit certificates the office may issue under this part in a fiscal year, the office may issue the remaining amount of tax credit certificates in a fiscal year after the fiscal year for which there is a remaining amount of tax credit certificates.