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

Full text of Utah Utah Code § 59-10-1103 — Tax credit for pass-through entity taxpayer., with citation guidance and answers to common questions.

§ 59-10-1103. Tax credit for pass-through entity taxpayer.

Effective 3/23/2022
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.


Amended by Chapter 238, 2022 General Session

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

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Frequently Asked Questions About Utah § 59-10-1103

What does Utah Code § 59-10-1103 cover?

Section 59-10-1103 ("Tax credit for pass-through entity taxpayer.") 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 § 59-10-1103?

A common citation format is "Utah Code § 59-10-1103" (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 § 59-10-1103 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

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.