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Utah Code
2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 2a - Tax Relief Through Property Tax
Part 2 - Renter's Credit
- Section 201 - Purpose.
- Section 202 - Renter's credit authorized -- No interest allowed.
- Section 203 - Time for filing claim for renter's credit -- One claimant per household per year.
- Section 204 - Statement required of renter claimant.
- Section 205 - Amount of renter's credit -- Cost-of-living adjustment -- Prohibition on credit for rental assistance payment -- Calculation of credit when rent includes utilities -- Limitation -- General Fund as source of credit -- Maximum credit.
- Section 206 - Determination of rent when not arm's-length transaction.
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