Business entities qualifying for tax incentives.

  1. Law
  2. Utah Code
  3. Economic Opportunity Act
  4. Tax Credit Incentives for Economic Development
  5. Enterprise Zone Act
  6. Business entities qualifying for tax incentives.

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Affected by 63I-1-263 on 7/1/2018

Effective 5/12/2015
63N-2-212. Business entities qualifying for tax incentives.
  • (1) Except as otherwise provided in Subsection (2), the tax incentives described in this part are available only to a business entity for which at least 51% of the employees employed at facilities of the business entity located in the enterprise zone are individuals who, at the time of employment, reside in:
    • (a) the county in which the enterprise zone is located; or
    • (b) an enterprise zone that is immediately adjacent and contiguous to the county in which the enterprise zone is located.
  • (2) Subsection (1) does not apply to a business entity that has no employees.




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