There Is a Newer Version of the Utah Code
2011 Utah Code
Title 63M Governor's Programs
Chapter 1 Governor's Office of Economic Development
Section 2904 Person may not claim or pass through a tax credit without tax credit certificate.
63M-1-2904. Person may not claim or pass through a tax credit without tax credit certificate.A person may not claim or pass through a tax credit unless the person has received a tax credit certificate from the office for the taxable year for which the person claims or passes through the tax credit.
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