Tax credit for pass-through entity taxpayer.

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  • (1) As used in this section:
    • (a) "Pass-through entity" is as defined in Section 59-10-1402.
    • (b) "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 if that pass-through entity taxpayer is a:
    • (a) claimant;
    • (b) estate; or
    • (c) trust.
  • (3) The tax credit described in Subsection (2) is equal to the amount paid or withheld by the pass-through entity on behalf of the pass-through entity taxpayer described in Subsection (2) in accordance with Section 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 59-7-614.4.




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