Utah Code Title 63N. Economic Opportunity Act § 63N-2-212. Business entities qualifying for tax incentives

(1) Except as otherwise provided in Subsection (2), the tax incentives described in this part are available only to a business entity for which at least 51% of the employees employed at facilities of the business entity located in the enterprise zone are individuals who, at the time of employment, reside in:

(2) Subsection (1) does not apply to a business entity that has no employees.