2011 Utah Code
Title 63M Governor's Programs
Chapter 1 Governor's Office of Economic Development
Section 2906 Criteria for tax credits.

63M-1-2906. Criteria for tax credits.
(1) A tax credit applicant shall establish as part of the application required by Section 63M-1-2905 that the tax credit applicant:
(a) meets all of the criteria to receive the tax credit for which the tax credit applicant applies, except for the requirement to obtain a tax credit certificate; and
(b) will provide a long-term economic benefit to the state.
(2) The office may not issue a tax credit certificate to a tax credit applicant that fails to meet the requirements of Subsection (1)(a).