Utah Admin. Code R357-6-5 - Available Tax Credits
(1) An applicant
may seek one of two types of tax credits, drawn from funds expressly set aside
by the Legislature:
(a) a refundable tax
credit for generating state tax revenue; or
(b) a non-refundable tax credit for
investment in certain life sciences establishments.
(2) Eligibility shall be determined by:
(a) statutory requirements; and
(b) the criteria listed in
R357-6-4(2).
Notes
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