# Utah Code § 59-10-110: Disallowance of federal tax credits

> Utah · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_10_110

## Section

- **Citation:** Utah Code § 59-10-110
- **Heading:** Disallowance of federal tax credits
- **Jurisdiction:** Utah
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Utah Code / Title 59 / Chapter 59-10 / § 59-10-110

## Text

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.

## Nearby sections

- [Utah Code § 59-10-103 § 59-10-103. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_10_103.md)
- [Utah Code § 59-10-103.1 § 59-10-103.1. Information to be contained on individual income tax returns or booklets.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_10_103.1.md)
- [Utah Code § 59-10-104 § 59-10-104. Tax basis -- Tax rate -- Exemption.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_10_104.md)
- [Utah Code § 59-10-104.1 § 59-10-104.1. Exemption from taxation.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_10_104.1.md)
- [Utah Code § 59-10-110 § 59-10-110. Disallowance of federal tax credits.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_10_110.md)
- [Utah Code § 59-10-114 § 59-10-114. Additions to and subtractions from adjusted gross income of an individual.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_10_114.md)
- [Utah Code § 59-10-115 § 59-10-115. Adjustments to adjusted gross income.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_10_115.md)
- [Utah Code § 59-10-116 § 59-10-116. Tax on nonresident individual -- Calculation -- Exemption.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_10_116.md)
- [Utah Code § 59-10-116.1 § 59-10-116.1. Exemption for out-of-state employee.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_10_116.1.md)
- [Utah Code § 59-10-117 § 59-10-117. State taxable income derived from Utah sources.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_10_117.md)
- [Utah Code § 59-10-117.5 § 59-10-117.5. Nonresident individual wage exemption.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_10_117.5.md)
- [Utah Code § 59-10-118 § 59-10-118. Division of income for tax purposes.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_10_118.md)
- [Utah Code § 59-10-119 § 59-10-119. Returns by husband and wife if husband or wife is a nonresident.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_10_119.md)
- [Utah Code § 59-10-120 § 59-10-120. Change of status as resident or nonresident.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_10_120.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_10_110. Check the current official text before relying on it. Not legal advice.