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