Utah Code § 59-7-902 — Definitions

As used in this part:
(1)
"Tax credit" means a nonrefundable tax credit listed on a tax return.
(2)
"Tax return" means:
(a)
a corporate return as defined in Section 59-7-101 filed in accordance with this chapter; or
(b)
a tax return filed in accordance with Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act.