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2025 Utah Code
Title 63N - Economic Opportunity Act
Chapter 2 - Tax Credit Incentives for Economic Development
Part 1 - Economic Development Tax Increment Financing
- Section 101 - Title.
- Section 102 - Purpose.
- Section 103 - Definitions.
- Section 104 - Creation of economic development zones -- Tax credits -- Assignment of tax credit.
- Section 104.1 - Eligibility for tax credit -- Economic impact study.
- Section 104.2 - Written agreement -- Contents -- Grounds for amendment or termination.
- Section 104.3 - Limitations on tax credit amount.
- Section 105 - Requirements for claiming tax credit -- Application for tax credit certificate -- Procedure.
- Section 106 - Reports -- Posting monthly and annual reports -- Audit and study of tax credits.
- Section 107 - Reports of new state revenue, partial rebates, and tax credits.
- Section 109 - Payment of partial rebates.
- Section 110 - Rulemaking authority.
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