59-2a-202. Renter's credit authorized -- No interest allowed.
(1) A claimant who rents a residence and meets the requirements of this part may receive a renter's credit.
(2) A claimant who meets the requirements of this part and Part 3, Homeowner's Credit, may claim in any year a renter's credit under Section, a homeowner's credit as provided under Part 3, Homeowner's Credit, or both. 59-2a-205
(3) Interest is not allowed on any payment made to a claimant under this part.