R865.
Tax Commission, Auditing.
R865-9I. Income Tax.
- R865-9I-42.
Order of Credits Applied Against Utah Individual Income Tax Due
Pursuant to Utah Code Ann. Sections 59-6-102, 59-13-202, Title 59,
Chapter 10, and
63-38f-413.
-
Taxpayers
shall deduct credits authorized by Sections 59-6-102, 59-13-202,
Title 59, Chapter 10, and 63-38f-413 against Utah individual income
tax due in the following order:
-
(1) nonrefundable
credits;
-
(2) nonrefundable
credits with a carryforward;
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(3) refundable credits.
-
- KEY: historic
preservation, income tax, tax returns, enterprise
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- Effective: 04/12/07