Utah Code § 59-10-1103 — Tax credit for pass-through entity taxpayer

(1)
As used in this section:
(a)
"Pass-through entity" means the same as that term is defined in Section 59-10-1402.
(b)
"Pass-through entity taxpayer" means the same as that term is 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, other than a tax described in Subsection 59-10-1403.2(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.