Utah § 36-12-15.5 - Income tax credit audits.

Full text of Utah Utah Code § 36-12-15.5 — Income tax credit audits., with citation guidance and answers to common questions.

§ 36-12-15.5. Income tax credit audits.

Effective 5/7/2025
36-12-15.5.  Income tax credit audits.
(1)As used in this section:
(a)"Committee" means the Revenue and Taxation Interim Committee.
(b)"Income tax credit" means a state tax credit described in Title 59, Chapter 7, Corporate Franchise and Income Taxes, or Title 59, Chapter 10, Individual Income Tax Act.
(c)"Office" means the Office of the Legislative Auditor General.
(2)In addition to other audits performed by the office, the office shall conduct, in accordance with this section and under the direction of the Legislative Audit Subcommittee, a comprehensive performance audit of the income tax credits.
(3)
(a)On or before August 31 of each year, the committee may refer a list of income tax credits to the office that the committee recommends for audit.
(b)The list may include an order in which the committee prefers the office to conduct the income tax credit audit.
(4)If the committee does not refer a list of income tax credits, the office shall select which income tax credits to audit, considering the income tax credit's usage in terms of dollars and vulnerability to error or fraud.


Enacted by Chapter 292, 2025 General Session

Technically renumbered to avoid duplication of newly enacted code also in SB0154, Chapter 323.

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 36-12-15.5

What does Utah Code § 36-12-15.5 cover?

Section 36-12-15.5 ("Income tax credit audits.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 36-12-15.5?

A common citation format is "Utah Code § 36-12-15.5" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 36-12-15.5 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

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