R865.
Tax Commission, Auditing.
R865-9I. Income Tax.
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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 63M-1-413.
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Taxpayers shall deduct
credits authorized by Sections, 59-6-102, 59-13-202, Title 59,
Chapter 10, and 63M-1-413 against Utah individual income tax due in
the following order:
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(1) nonrefundable
credits;
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(2) nonrefundable
credits with a carryforward;
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refundable credits.
KEY:
historic preservation, income tax, tax returns, enterprise zones
Effective:
8/18/2008