59-10-110. Disallowance of federal tax credits.
A credit applied directly to the income tax calculated for federal income tax purposes in accordance with the Internal Revenue Code may not be applied in calculating the tax due under this chapter.
Disallowance of federal tax credits.
Utah Code § 59-10-110, under Part 59-10-1: Determination and Reporting of Tax Liability and Information.
Utah Code § 59-10-110