Utah Code Title 59. Revenue and Taxation § 59-10-1111. Refundable tax credit for psychiatrists, psychiatric mental health nurse practitioners, and volunteer retired psychiatrists

(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.

(a) as provided in this section; and

(b) in the amount of $10,000.

(a) as provided in this section; and

(b) in the amount of $10,000.

(a) as provided in this section; and

(b) in the amount of $10,000.

(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.

(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules providing procedures for making a refund to a claimant as required by Subsection (6)(a).