59-7-614.4. Tax credit for pass-through entity taxpayer.
(1) As used in this section: "Pass-through entity" is as defined in Section. 59-10-1402 "Pass-through entity taxpayer" is as defined in Section. 59-10-1402
(2) A pass-through entity taxpayer may claim a refundable tax credit against the tax otherwise due under this chapter.
(3) The tax credit described in Subsectionis equal to the amount paid or withheld by the pass-through entity on behalf of the pass-through entity taxpayer described in Subsectionin accordance with Section. (2) (2) 59-10-1403.2
(4) A pass-through entity taxpayer may not claim a tax credit under this section for an amount for which the pass-through entity taxpayer claims a tax credit under Section. 59-10-1103