Utah Code
Title 59 - Revenue and Taxation
Chapter 7 - Corporate Franchise and Income Taxes

Part 1 - Corporate Tax Generally -

Part 2 - Corporate Income Tax -

Part 3 - Allocation and Apportionment of Income - Utah UDITPA Provisions -

Part 4 - Combined Reporting -

Part 5 - Procedures and Administration -

Part 6 - Credits

Section 610 - Recycling market development zones tax credits. - Affected by 63I-2-259 on 12/31/2024

Section 614.10 - Nonrefundable enterprise zone tax credit. - Affected by 63I-2-259 on 12/31/2024

Section 618.1 - Tax credit related to alternative fuel heavy duty vehicles. - Affected by 63I-1-259 on 7/1/2029

Section 624 - Targeted business income tax credit. - Affected by 63I-2-259 on 12/31/2024

Part 7 - S Corporations -

Part 8 - Unrelated Business Income -

Part 9 - Tax Credit Administration Act -