Utah § 59-10-1111 - Refundable tax credit for psychiatrists, psychiatric mental health nurse practitioners, and volunteer retired psychiatrists.
Full text of Utah Utah Code § 59-10-1111 — Refundable tax credit for psychiatrists, psychiatric mental health nurse practitioners, and volunteer retired psychiatrists., with citation guidance and answers to common questions.
§ 59-10-1111. Refundable tax credit for psychiatrists, psychiatric mental health nurse practitioners, and volunteer retired psychiatrists.
Effective 5/4/2022 59-10-1111.
Refundable tax credit for psychiatrists, psychiatric mental health nurse practitioners, and volunteer retired psychiatrists.
(1)
As used in this section:
(a)
"Psychiatric mental health nurse practitioner" means the same as that term is defined in Section 58-1-111.
(b)
"Psychiatrist" means the same as that term is defined in Section 58-1-111.
(c)
"Tax credit certificate" means a certificate issued by the Division of Professional Licensing under Section 58-1-111 certifying that the claimant is entitled to a tax credit under this section.
(d)
"Volunteer retired psychiatrist" means the same as that term is defined in Section 58-1-111.
(2)
A claimant who is a psychiatrist or a psychiatric mental health nurse practitioner and who submits a tax credit certificate issued by the Division of Professional Licensing under Subsection 58-1-111(3), may claim a refundable tax credit:
(a)
as provided in this section; and
(b)
in the amount of $10,000.
(3)
A claimant who is a psychiatrist or a psychiatric mental health nurse practitioner and who submits a tax credit certificate under Subsection 58-1-111(4) may claim a refundable tax credit:
(a)
as provided in this section; and
(b)
in the amount of $10,000.
(4)
A claimant who is a volunteer retired psychiatrist and who submits a tax credit certificate under Subsection 58-1-111(5) may claim a refundable tax credit:
(a)
as provided in this section; and
(b)
in the amount of $10,000.
(5)
A claimant may claim a tax credit under Subsections (2) through (4) for no more than 10 taxable years for each tax credit.
(6)
(a)
In accordance with any rules prescribed by the commission under Subsection (6)(b), the commission shall make a refund to a claimant who claims a tax credit under this section if the amount of the tax credit exceeds the claimant's tax liability for the taxable year.
Frequently Asked Questions About Utah § 59-10-1111
What does Utah Code § 59-10-1111 cover?
Section 59-10-1111 ("Refundable tax credit for psychiatrists, psychiatric mental health nurse practitioners, and volunteer retired psychiatrists.") 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 § 59-10-1111?
A common citation format is "Utah Code § 59-10-1111" (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 § 59-10-1111 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.
