Title 59 Chapter 10 Section 110

Revenue and Taxation
Individual Income Tax Act
Section 110
Disallowance of federal tax credits.

            

59-10-110.   Disallowance of federal tax credits.

            A credit applied directly to the income tax calculated for federal income tax purposes in accordance with the Internal Revenue Code may not be applied in calculating the tax due under this chapter.


Amended by Chapter 389, 2008 General Session