Utah Code > Title 26B > Chapter 9 – Recovery Services and Administration of Child Support

		Sections
Part 1	Office of Recovery Services	26B-9-101 – 26B-9-113
Part 2	Child Support Services	26B-9-201 – 26B-9-231
Part 3	Income Withholding in IV-D Cases	26B-9-301 – 26B-9-313
Part 4	Income Withholding in Non IV-D Cases	26B-9-401 – 26B-9-412
Part 5	Administrative License Suspension for Child Support Enforcement	26B-9-501 – 26B-9-503

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Terms Used In Utah Code > Title 26B > Chapter 9 - Recovery Services and Administration of Child Support

Abatement: means a tax abatement described in Section 59-2-1803. See Utah Code 59-2-1801
Account: means a demand deposit account, checking or negotiable withdrawal order account, savings account, time deposit account, or money-market mutual fund account. See Utah Code 26B-9-101
Acquisition cost: includes :
          (1)(b)(i) the purchase price of a new or used item;
          (1)(b)(ii) the cost of freight, shipping, loading at origin, unloading at destination, crating, skidding, or any other applicable cost of shipping;
          (1)(b)(iii) the cost of installation, engineering, rigging, erection, or assembly, including foundations, pilings, utility connections, or similar costs; and
          (1)(b)(iv) sales and use taxes. See Utah Code 59-2-102
Actively devoted to agricultural use: means that the land in agricultural use produces in excess of 50% of the average agricultural production per acre:
     (1)(a) as determined under Section 59-2-503; and
     (1)(b) for:
          (1)(b)(i) the given type of land; and
          (1)(b)(ii) the given county or area. See Utah Code 59-2-502
Actively devoted to urban farming: means that:
     (1)(a) land is devoted to active urban farming activities; and
     (1)(b) the land produces greater than 50% of the average agricultural production per acre:
          (1)(b)(i) as determined under Section 59-2-1703; and
          (1)(b)(ii) for the given type of land and the given county or area. See Utah Code 59-2-1702
Address: includes :
          (1)(b)(i) a post office box number;
          (1)(b)(ii) a rural free delivery route number; and
          (1)(b)(iii) a street name and number. See Utah Code 16-10a-102
Adjudicative proceeding: means an action or proceeding of the office conducted in accordance with Title 63G, Chapter 4, Administrative Procedures Act. See Utah Code 26B-9-201
Adjudicative proceeding: means :
(2)(a) an action by a board, commission, department, officer, or other administrative unit of the state that determines the legal rights, duties, privileges, immunities, or other legal interests of one or more identifiable persons, including an action to grant, deny, revoke, suspend, modify, annul, withdraw, or amend an authority, right, or license; and
(2)(b) judicial review of an action described in Subsection (2)(a). See Utah Code 68-3-12.5
Adjusted income: means unadjusted income as modified by Sections 59-7-105 and 59-7-106. See Utah Code 59-7-101
Administrative cost: means a fee imposed to cover:
     (1)(a) the cost of filing;
     (1)(b) the cost of administering a garnishment;
     (1)(c) the amount the commission pays to a depository institution in accordance with Part 17, Depository Institution Data Match System and Levy Act; or
     (1)(d) a cost similar to Subsections (1)(a) through (c) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. See Utah Code 59-1-1402
Administrative order: means an order that has been issued by the office, the department, or an administrative agency of another state or other comparable jurisdiction with similar authority to that of the office. See Utah Code 26B-9-201
Administrator: includes "executor" when the subject matter justifies the use. See Utah Code 68-3-12.5
Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
Affiliated group: means one or more chains of corporations that are connected through stock ownership with a common parent corporation that meet the following requirements:
(2)(a)(i) at least 80% of the stock of each of the corporations in the group, excluding the common parent corporation, is owned by one or more of the other corporations in the group; and
(2)(a)(ii) the common parent directly owns at least 80% of the stock of at least one of the corporations in the group. See Utah Code 59-7-101
Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
Agency contract: means an agreement in which a student athlete authorizes a person to negotiate or solicit on behalf of the athlete a professional-sports-services contract or an endorsement contract. See Utah Code 58-87-102
Agreement: means an agreement described in Section 59-1-1704 between a depository institution and the commission. See Utah Code 59-1-1702
Air charter service: means an air carrier operation that requires the customer to hire an entire aircraft rather than book passage in whatever capacity is available on a scheduled trip. See Utah Code 59-2-102
Air contract service: means an air carrier operation available only to customers that engage the services of the carrier through a contractual agreement and excess capacity on any trip and is not available to the public at large. See Utah Code 59-2-102
Aircraft: means the same as that term is defined in Section 72-10-102. See Utah Code 59-2-102
airline: means an air carrier that:
          (6)(a)(i) operates:
               (6)(a)(i)(A) on an interstate route; and
               (6)(a)(i)(B) on a scheduled basis; and
          (6)(a)(ii) offers to fly one or more passengers or cargo on the basis of available capacity on a regularly scheduled route. See Utah Code 59-2-102
Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
Amortization: Paying off a loan by regular installments.
Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
Apportionable income: means adjusted income less nonbusiness income net of related expenses, to the extent included in adjusted income. See Utah Code 59-7-101
Apportioned income: means apportionable income multiplied by the apportionment fraction as determined in Section 59-7-311. See Utah Code 59-7-101
Appraisal: A determination of property value.
Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
Armed forces: means the United States Army, Navy, Air Force, Marine Corps, Space Force, and Coast Guard. See Utah Code 68-3-12.5
Arrears: means the same as support debt. See Utah Code 26B-9-201
Articles of incorporation: include :
     (4)(a) amended and restated articles of incorporation;
     (4)(b) articles of merger; and
     (4)(c) a document of a similar import to those described in Subsections (4)(a) and (b). See Utah Code 16-10a-102
assessment book: means a permanent record of the assessment of property as assessed by the county assessor and the commission and may be maintained manually or as a computerized file as a consolidated record or as multiple records by type, classification, or categories. See Utah Code 59-2-102
Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
Assistance: means public assistance. See Utah Code 26B-9-101
Assistance: means public assistance as defined in Section 26B-9-101. See Utah Code 26B-9-201
Athlete agent: means an individual, whether or not registered under this chapter, who:
          (2)(a)(i) directly or indirectly recruits or solicits a student athlete to enter into an agency contract or, for compensation, procures employment or offers, promises, attempts, or negotiates to obtain employment for a student athlete as a professional athlete or member of a professional sports team or organization;
          (2)(a)(ii) for compensation or in anticipation of compensation related to a student athlete's participation in athletics:
               (2)(a)(ii)(A) serves the athlete in an advisory capacity on a matter related to finances, business pursuits, or career management decisions, unless the individual is an employee of an educational institution acting exclusively as an employee of the institution for the benefit of the institution; or
               (2)(a)(ii)(B) manages the business affairs of the athlete by providing assistance with bills, payments, contracts, or taxes; or
          (2)(a)(iii) in anticipation of representing a student athlete for a purpose related to the athlete's participation in athletics:
               (2)(a)(iii)(A) gives consideration to the student athlete or another person;
               (2)(a)(iii)(B) serves the athlete in an advisory capacity on a matter related to finances, business pursuits, or career management decisions; or
               (2)(a)(iii)(C) manages the business affairs of the athlete by providing assistance with bills, payments, contracts, or taxes. See Utah Code 58-87-102
Athletic director: means the individual responsible for administering the overall athletic program of an educational institution or, if an educational institution has separately administered athletic programs for male students and female students, the athletic program for males or the athletic program for females, as appropriate. See Utah Code 58-87-102
Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
Ballot proposition: means :
(1)(a)(i) an opinion question or other question concerning a tax increase submitted to voters for their approval or rejection; or
(1)(a)(ii) a question submitted to voters concerning the issuance of bonds under Section 11-14-103. See Utah Code 59-1-1602
Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
Base parcel: means a parcel of property that was legally:
     (8)(a) subdivided into two or more lots, parcels, or other divisions of land; or
     (8)(b)
          (8)(b)(i) combined with one or more other parcels of property; and
          (8)(b)(ii) subdivided into two or more lots, parcels, or other divisions of land. See Utah Code 59-2-102
Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
Bequest: Property gifted by will.
Board: means the Professional Geologist Licensing Board created in Section 58-76-201. See Utah Code 58-76-102
Board: means the Behavioral Health Board created in Section Utah Code 58-84-102
Board: means the Board of Oil, Gas, and Mining created in Section 40-6-4. See Utah Code 59-5-101
Books and records: means the following made available in printed or electronic format:
     (2)(a) an account;
     (2)(b) a book;
     (2)(c) an invoice;
     (2)(d) a memorandum;
     (2)(e) a paper;
     (2)(f) a record; or
     (2)(g) an item similar to Subsections (2)(a) through (f) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. See Utah Code 59-1-1402
Building: means an enclosed structure, including the structural, mechanical, and electrical systems, utility services, and other facilities required for the structure, that has human occupancy or habitation as its principal purpose and is subject to the State Construction Code or an approved code under Title 15A, State Construction and Fire Codes Act. See Utah Code 58-86-102
Business entity: means a claimant that is a:
     (1)(a) C corporation;
     (1)(b) S corporation;
     (1)(c) general partnership;
     (1)(d) limited liability company;
     (1)(e) limited liability partnership;
     (1)(f) limited partnership; or
     (1)(g) business entity similar to Subsections (1)(c) through (f):
          (1)(g)(i) with respect to which the business entity's income or losses are divided among and passed through to taxpayers; and
          (1)(g)(ii) as defined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. See Utah Code 59-6-101
Business income: means the same as that term is defined in Section 59-7-302. See Utah Code 59-7-101
Bylaws: includes amended bylaws and restated bylaws. See Utah Code 16-10a-102
Captive insurance company: means the same as that term is defined in Section 31A-1-301. See Utah Code 59-7-101
Captive real estate investment trust: means a real estate investment trust if:
          (7)(a)(i) the shares or beneficial interests of the real estate investment trust are not regularly traded on an established securities market; and
          (7)(a)(ii) more than 50% of the voting power or value of the shares or beneficial interests of the real estate investment trust are directly, indirectly, or constructively:
               (7)(a)(ii)(A) owned by a controlling entity of the real estate investment trust; or
               (7)(a)(ii)(B) controlled by a controlling entity of the real estate investment trust. See Utah Code 59-7-101
Case law: The law as laid down in cases that have been decided in the decisions of the courts.
Certified medical language interpreter: means a medical language interpreter who has received a certificate from the division under this chapter. See Utah Code 58-80a-102
Certified revenue levy: means a property tax levy that provides an amount of ad valorem property tax revenue equal to the sum of:
          (9)(a)(i) the amount of ad valorem property tax revenue to be generated statewide in the previous year from imposing a multicounty assessing and collecting levy, as specified in Section 59-2-1602; and
          (9)(a)(ii) the product of:
               (9)(a)(ii)(A) eligible new growth, as defined in Section 59-2-924; and
               (9)(a)(ii)(B) the multicounty assessing and collecting levy certified by the commission for the previous year. See Utah Code 59-2-102
Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
Child: means the same as that term is defined in Section 81-6-101. See Utah Code 26B-9-101 v2
Child: means :
     (6)(a) a son or daughter under the age of 18 years who is not otherwise emancipated, self-supporting, married, or a member of the armed forces of the United States;
     (6)(b) a son or daughter over the age of 18 years, while enrolled in high school during the normal and expected year of graduation and not otherwise emancipated, self-supporting, married, or a member of the armed forces of the United States; or
     (6)(c) a son or daughter of any age who is incapacitated from earning a living and is without sufficient means. See Utah Code 26B-9-201
Child: means the same as that term is defined in Section 26B-9-201. See Utah Code 26B-9-301
Child support: means the same as that term is defined in Section 26B-9-301. See Utah Code 26B-9-101
Child support: means the same as that term is defined in Section 26B-9-301. See Utah Code 26B-9-201
Child support: includes obligations ordered by a tribunal for the support of a spouse or former spouse with whom the child resides if the spousal support is collected with the child support. See Utah Code 26B-9-301
Child support: is a s defined in Section 26B-9-301. See Utah Code 26B-9-501
Child support guidelines: means guidelines as defined in Section 78B-12-102. See Utah Code 26B-9-201
Child support order: means the same as that term is defined in Section 26B-9-301. See Utah Code 26B-9-201
Child support order: means a judgment, decree, or order, whether temporary, final, or subject to modification, issued by a tribunal for child support and related costs and fees, interest and penalties, income withholding, attorney fees, and other relief. See Utah Code 26B-9-301
Child support services: means services provided pursuant to Part D of Title IV of the Social Security Act, Utah Code 26B-9-101
Child support services: means the same as that term is defined in Section 26B-9-101. See Utah Code 26B-9-201
City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
claimant: means a resident or nonresident person. See Utah Code 59-6-101
claimant: includes a surviving spouse:
          (1)(b)(i) regardless of:
               (1)(b)(i)(A) the age of the surviving spouse; or
               (1)(b)(i)(B) the age of the deceased spouse at the time of death;
          (1)(b)(ii) if the surviving spouse meets the requirements of this part except for the age requirement;
          (1)(b)(iii) if the surviving spouse is part of the same household of the deceased spouse at the time of death of the deceased spouse; and
          (1)(b)(iv) if the surviving spouse is unmarried at the time the surviving spouse files the claim. See Utah Code 59-2-1202
Client: means a woman and her fetus or newborn baby under the care of a direct-entry midwife. See Utah Code 58-77-102
Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
Common ownership: means the direct or indirect control or ownership of more than 50% of the outstanding voting stock of:
          (8)(a)(i) a parent-subsidiary controlled group as defined in Section 1563, Internal Revenue Code, except that 50% shall be substituted for 80%;
          (8)(a)(ii) a brother-sister controlled group as defined in Section 1563, Internal Revenue Code; or
          (8)(a)(iii) three or more corporations each of which is a member of a group of corporations described in Subsection (2)(a)(i) or (ii), and one of which is:
               (8)(a)(iii)(A) a common parent corporation included in a group of corporations described in Subsection (2)(a)(i); and
               (8)(a)(iii)(B) included in a group of corporations described in Subsection (2)(a)(ii). See Utah Code 59-7-101
Compensation: means anything of economic value in excess of $100 that is paid, loaned, granted, given, donated, or transferred to a hunting guide or outfitter for or in consideration of personal services, materials, or property. See Utah Code 58-79-102
Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
Condensate: means those hydrocarbons, regardless of gravity, that occur naturally in the gaseous phase in the reservoir that are separated from the natural gas as liquids through the process of condensation either in the reservoir, in the wellbore, or at the surface in field separators. See Utah Code 59-5-101
Conservation easement rollback tax: means the tax imposed under Section Utah Code 59-2-502
Consumer price index housing: means the Consumer Price Index - All Urban Consumers, Housing United States Cities Average, published by the Bureau of Labor Statistics of the United States Department of Labor. See Utah Code 59-2-1202
Continuance: Putting off of a hearing ot trial until a later time.
Conviction: A judgement of guilt against a criminal defendant.
Corporation: includes :
(11)(a) entities defined as corporations under Sections 7701(a) and 7704, Internal Revenue Code; and
(11)(b) other organizations that are taxed as corporations for federal income tax purposes under the Internal Revenue Code. See Utah Code 59-7-101
County additional property tax: means the property tax levy described in Subsection 59-2-1602(4). See Utah Code 59-2-1601
County executive: means :
     (7)(a) the county commission, in the county commission or expanded county commission form of government established under Title 17, Chapter 52a, Changing Forms of County Government;
     (7)(b) the county executive, in the county executive-council optional form of government authorized by Section 17-52a-203; or
     (7)(c) the county manager, in the council-manager optional form of government authorized by Section 17-52a-204. See Utah Code 68-3-12.5
County legislative body: means :
     (8)(a) the county commission, in the county commission or expanded county commission form of government established under Title 17, Chapter 52a, Changing Forms of County Government;
     (8)(b) the county council, in the county executive-council optional form of government authorized by Section 17-52a-203; and
     (8)(c) the county council, in the council-manager optional form of government authorized by Section 17-52a-204. See Utah Code 68-3-12.5
Court order: means a judgment or order of a tribunal of appropriate jurisdiction of this state, another state, Native American tribe, the federal government, or any other comparable jurisdiction. See Utah Code 26B-9-201
Crude oil: means those hydrocarbons, regardless of gravity, that occur naturally in the liquid phase in the reservoir and are produced and recovered at the wellhead in liquid form. See Utah Code 59-5-101
Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
Decedent: A deceased person.
Deed: The legal instrument used to transfer title in real property from one person to another.
Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
Deferral: means a postponement of a tax due date or a tax notice charge granted in accordance with Section 59-2-1802, Utah Code 59-2-1801
Deficiency: is a s defined in Section 59-1-1402. See Utah Code 59-1-101
Deficiency: means :
     (3)(a) the amount by which a tax, fee, or charge exceeds the difference between:
          (3)(a)(i) the sum of:
               (3)(a)(i)(A) the amount shown as the tax, fee, or charge by a person on the person's return; and
               (3)(a)(i)(B) any amount previously assessed, or collected without assessment, as a deficiency; and
          (3)(a)(ii) any amount previously abated, credited, refunded, or otherwise repaid with respect to that tax, fee, or charge; or
     (3)(b) if a person does not show an amount as a tax, fee, or charge on the person's return, or if a person does not make a return, the amount by which the tax, fee, or charge exceeds:
          (3)(b)(i) the amount previously assessed, or collected without assessment, as a deficiency; and
          (3)(b)(ii) any amount previously abated, credited, refunded, or otherwise repaid with respect to that tax, fee, or charge. See Utah Code 59-1-1402
delinquency: means that child support in an amount at least equal to current child support payable for one month is overdue. See Utah Code 26B-9-301
Delinquent: means delinquency. See Utah Code 26B-9-301 v2
Delinquent on a child support obligation: means that a person:
     (2)(a)
          (2)(a)(i) made no payment for 60 days on a current child support obligation as set forth in an administrative or court order;
          (2)(a)(ii) after the 60-day period described in Subsection (2)(a)(i), failed to make a good faith effort under the circumstances to make payment on the child support obligation in accordance with the order; and
          (2)(a)(iii) has not obtained a judicial order staying enforcement of the person's child support obligation, or the amount in arrears; or
     (2)(b)
          (2)(b)(i) made no payment for 60 days on an arrearage obligation of child support as set forth in:
               (2)(b)(i)(A) a payment schedule;
               (2)(b)(i)(B) a written agreement with the office; or
               (2)(b)(i)(C) an administrative or judicial order;
          (2)(b)(ii) after the 60-day period described in Subsection (2)(b)(i), failed to make a good faith effort under the circumstances to make payment on the child support obligation in accordance with the payment schedule, agreement, or order; and
          (2)(b)(iii) has not obtained a judicial order staying enforcement of the person's child support obligation, or the amount in arrears. See Utah Code 26B-9-501
Delinquent taxpayer: means a person against whom the commission is considered to have obtained a judgment for a liability under Section 59-1-1414. See Utah Code 59-1-1702
Deliver: includes delivery by mail or another means of transmission authorized by Section 16-10a-103, except that delivery to the division means actual receipt by the division. See Utah Code 16-10a-102
Department: means the Department of Commerce. See Utah Code 58-1-102
Dependent: A person dependent for support upon another.
Depository institution: is a depository institution described in Section 7-1-103 that holds or receives deposits, savings, or share accounts. See Utah Code 59-1-1702
Depository institution data match system: means the database that the commission develops, maintains, and operates in accordance with Section 59-1-1703. See Utah Code 59-1-1702
Determination date: means the date of an election at which a ballot proposition is considered by voters. See Utah Code 59-1-1602
Devise: To gift property by will.
Direct-entry midwife: means an individual who is engaging in the practice of direct-entry midwifery. See Utah Code 58-77-102
Director: means the director of the Division of Professional Licensing. See Utah Code 58-1-102
Director: means the director of the Office of Recovery Services. See Utah Code 26B-9-101
Director: means the director of the Office of Recovery Services. See Utah Code 26B-9-201
Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
Dispense: means the delivery by a prescriber of a prescription drug or device to a patient, including the packaging, labeling, and security necessary to prepare and safeguard the drug or device for supplying to a patient. See Utah Code 58-88-201
Dispensing practitioner: means an individual who:
     (2)(a) is currently licensed as:
          (2)(a)(i) a physician and surgeon under Chapter 67, Utah Medical Practice Act;
          (2)(a)(ii) an osteopathic physician and surgeon under Chapter 68, Utah Osteopathic Medical Practice Act;
          (2)(a)(iii) an advanced practice registered nurse under Subsection 58-31b-301(2)(d); or
          (2)(a)(iv) a physician assistant under Chapter 70a, Utah Physician Assistant Act;
     (2)(b) is authorized by state law to prescribe and administer drugs in the course of professional practice; and
     (2)(c) practices at a licensed dispensing practice. See Utah Code 58-88-201
Disposable earnings: means the same as that term is defined in Section 26B-9-101. See Utah Code 26B-9-201
Distribution: means the following by a corporation to or for the benefit of its shareholders in respect of any of the corporation's shares:
(13)(a)(i) a direct or indirect transfer of money or other property, other than a corporation's own shares; or
(13)(a)(ii) incurrence of indebtedness by the corporation. See Utah Code 16-10a-102
Dividend: means any distribution, including money or other type of property, made by a corporation to its shareholders out of its earnings or profits accumulated after December 31, 1930. See Utah Code 59-7-101
Division: means the Division of Professional Licensing created in Section 58-1-103. See Utah Code 58-1-102
Division: means the Division of Corporations and Commercial Code. See Utah Code 16-10a-102
Division: means the Division of Oil, Gas, and Mining established under Title 40, Chapter 6, Board and Division of Oil, Gas, and Mining. See Utah Code 59-5-101
Docket: A log containing brief entries of court proceedings.
Doing business: includes any transaction in the course of business by a domestic corporation or by a foreign corporation qualified to do or doing business in this state. See Utah Code 59-7-101
domestic corporation: means a corporation for profit that:
(11)(a) is not a foreign corporation; and
(11)(b) is incorporated under or subject to this chapter. See Utah Code 16-10a-102
Domestic corporation: means a corporation that is incorporated or organized under the laws of this state. See Utah Code 59-7-101
Donee: The recipient of a gift.
Donor: The person who makes a gift.
Driver license: means a license, as defined in Section 53-3-102. See Utah Code 26B-9-501
Driver License Division: means the Driver License Division of the Department of Public Safety created in Section 53-3-103. See Utah Code 26B-9-501
Drug: means the same as that term is defined in Section 58-17b-102. See Utah Code 58-88-201
Educational institution: includes a public or private elementary school, secondary school, technical or vocational school, community college, college, and university. See Utah Code 58-87-102
Election officer: is a s defined in Section 20A-1-102. See Utah Code 59-1-1602
Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
Eligible judgment: means a final and unappealable judgment or order under Section 59-2-1330:
(11)(a) that became a final and unappealable judgment or order no more than 14 months before the day on which the notice described in Section Utah Code 59-2-102
Eligible owner: means an owner of an attached or a detached single-family residence:
     (3)(a)
          (3)(a)(i) who is 75 years old or older on or before December 31 of the year in which the individual applies for a deferral under this part;
          (3)(a)(ii) whose household income does not exceed 200% of the maximum household income certified to a homeowner's credit described in Section 59-2-1208; and
          (3)(a)(iii) whose household liquid resources do not exceed 20 times the amount of property taxes levied on the owner's residence for the preceding calendar year; or
     (3)(b) that is a trust described in Section 59-2-1805 if the grantor of the trust is an individual described in Subsection (3)(a). See Utah Code 59-2-1801
Eligible patient: means an individual who has been diagnosed with a terminal illness by a physician. See Utah Code 58-85-102
Eligible voter: means a person who:
(4)(a) has registered to vote in accordance with Title 20A, Chapter 2, Voter Registration; and
(4)(b) is a resident of a voting district or precinct within the taxing entity that is holding an election to consider a ballot proposition. See Utah Code 59-1-1602
Endorsement contract: means an agreement under which a student athlete is employed or receives consideration to use on behalf of the other party any value that the student athlete may have because of publicity, reputation, following, or fame obtained because of athletic ability or performance. See Utah Code 58-87-102
Enhanced recovery project: means :
     (7)(a) the injection of liquids or hydrocarbon or nonhydrocarbon gases directly into a reservoir for the purpose of:
          (7)(a)(i) augmenting reservoir energy;
          (7)(a)(ii) modifying the properties of the fluids or gases in a reservoir; or
          (7)(a)(iii) changing the reservoir conditions to increase the recoverable oil, gas, or oil and gas through the joint use of two or more well bores; and
     (7)(b) a project initially approved by the board as a new or expanded enhanced recovery project on or after January 1, 1996. See Utah Code 59-5-101
Enrolled: means registered for courses and attending athletic practice or class. See Utah Code 58-87-102
Entity: includes :
     (19)(a) a domestic and foreign corporation;
     (19)(b) a nonprofit corporation;
     (19)(c) a limited liability company;
     (19)(d) a profit or nonprofit unincorporated association;
     (19)(e) a business trust;
     (19)(f) an estate;
     (19)(g) a partnership;
     (19)(h) a trust;
     (19)(i) two or more persons having a joint or common economic interest;
     (19)(j) a state;
     (19)(k) the United States; and
     (19)(l) a foreign government. See Utah Code 16-10a-102
Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
Escaped property: means any property, whether personal, land, or any improvements to the property, that is subject to taxation and is:
          (12)(a)(i) inadvertently omitted from the tax rolls, assigned to the incorrect parcel, or assessed to the wrong taxpayer by the assessing authority;
          (12)(a)(ii) undervalued or omitted from the tax rolls because of the failure of the taxpayer to comply with the reporting requirements of this chapter; or
          (12)(a)(iii) undervalued because of errors made by the assessing authority based upon incomplete or erroneous information furnished by the taxpayer. See Utah Code 59-2-102
Escheat: Reversion of real or personal property to the state when 1) a person dies without leaving a will and has no heirs, or 2) when the property (such as a bank account) has been inactive for a certain period of time. ^{Source: OCC}
Estate: means a nonresident estate or a resident estate. See Utah Code 59-6-101
Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
Executive Calendar: A list of executive business (i.e., treaties and nominations) available for consideration.
Executive director: means the executive director of the department appointed under Section 26B-1-203. See Utah Code 26B-1-102
Executor: A male person named in a will to carry out the decedent
Executor: includes "administrator" when the subject matter justifies the use. See Utah Code 68-3-12.5
Fair Credit Reporting Act: A federal law, established in 1971 and revised in 1997, that gives consumers the right to see their credit records and correct any mistakes. ^{Source: OCC}
Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
Fair market value: means the amount at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of the relevant facts. See Utah Code 59-2-102
Father: means a parent who is of the male sex. See Utah Code 68-3-12.5
Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
Female: means the characteristic of an individual whose biological reproductive system is of the general type that functions in a way that could produce ova. See Utah Code 68-3-12.5
Fiduciary: A trustee, executor, or administrator.
Financial institution: means :
(8)(a) a depository institution as defined in Section 7-1-103 or the Federal Deposit Insurance Act, Utah Code 26B-9-101
Financial record: means the same as that term is defined in the Right to Financial Privacy Act of 1978, Utah Code 26B-9-101 v2
Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. ^{Source: OCC}
Foreign corporation: means a corporation for profit incorporated under a law other than the law of this state. See Utah Code 16-10a-102
Foreign corporation: means a corporation that is not incorporated or organized under the laws of this state. See Utah Code 59-7-101
Foreign operating company: means a corporation that:
          (19)(a)(i) is incorporated in the United States;
          (19)(a)(ii) conducts at least 80% of the corporation's business activity, as determined under Section 59-7-401, outside the United States; and
          (19)(a)(iii) as calculated in accordance with Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions, has:
               (19)(a)(iii)(A) at least $1,000,000 of payroll located outside the United States; and
               (19)(a)(iii)(B) at least $2,000,000 of property located outside the United States. See Utah Code 59-7-101
Foreign real estate investment trust: means :
          (20)(a)(i) a business entity organized outside the laws of the United States if:
               (20)(a)(i)(A) at least 75% of the business entity's total asset value at the close of the business entity's taxable year is represented by:
                    (20)(a)(i)(A)(I) real estate assets, as defined in Section 856(c)(5)(B), Internal Revenue Code;
                    (20)(a)(i)(A)(II) cash or cash equivalents; or
                    (20)(a)(i)(A)(III) one or more securities issued or guaranteed by the United States;
               (20)(a)(i)(B) the business entity is:
                    (20)(a)(i)(B)(I) not subject to income taxation:
                         (20)(a)(i)(B)(I)(Aa) on amounts distributed to the business entity's beneficial owners; and
                         (20)(a)(i)(B)(I)(Bb) in the jurisdiction in which the business entity is organized; or
                    (20)(a)(i)(B)(II) exempt from income taxation on an entity level in the jurisdiction in which the business entity is organized;
               (20)(a)(i)(C) the business entity distributes at least 85% of the business entity's taxable income, as computed in the jurisdiction in which the business entity is organized, to the holders of the business entity's:
                    (20)(a)(i)(C)(I) shares or beneficial interests; and
                    (20)(a)(i)(C)(II) on an annual basis;
               (20)(a)(i)(D)
                    (20)(a)(i)(D)(I) not more than 10% of the following is held directly, indirectly, or constructively by a single person:
                         (20)(a)(i)(D)(I)(Aa) the voting power of the business entity; or
                         (20)(a)(i)(D)(I)(Bb) the value of the shares or beneficial interests of the business entity; or
                    (20)(a)(i)(D)(II) the shares of the business entity are regularly traded on an established securities market; and
               (20)(a)(i)(E) the business entity is organized in a country that has a tax treaty with the United States; or
          (20)(a)(ii) a listed Australian property trust. See Utah Code 59-7-101
Fraud: Intentional deception resulting in injury to another.
Fund: means the Property Tax Valuation Fund created in Section 59-2-1602. See Utah Code 59-2-1601
Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
Garnishment: means any legal or equitable procedure through which one or more of the following are required to be withheld for payment of an amount a person owes:
(4)(a) an asset of the person held by another person; or
(4)(b) the earnings of the person. See Utah Code 59-1-1402
Gas: means :
          (8)(a)(i) natural gas;
          (8)(a)(ii) natural gas liquids; or
          (8)(a)(iii) any mixture of natural gas and natural gas liquids. See Utah Code 59-5-101
Genetic counselor: means a person licensed under this chapter to engage in the practice of genetic counseling. See Utah Code 58-75-102
Geology: means the science, which treats the study of the earth in general, the earth's processes and history, investigation of the earth's crust and the rocks and other materials of which it is composed, and the applied science of utilizing knowledge of the earth's history, processes, constituent rocks, minerals, liquids, gases, and other materials for the use of mankind. See Utah Code 58-76-102
Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
Goodwill: means :
          (16)(a)(i) acquired goodwill that is reported as goodwill on the books and records that a taxpayer maintains for financial reporting purposes; or
          (16)(a)(ii) the ability of a business to:
               (16)(a)(ii)(A) generate income that exceeds a normal rate of return on assets and that results from a factor described in Subsection (16)(b); or
               (16)(a)(ii)(B) obtain an economic or competitive advantage resulting from a factor described in Subsection (16)(b). See Utah Code 59-2-102
Governing body: means :
     (17)(a) for a county, city, or town, the legislative body of the county, city, or town;
     (17)(b) for a special district under Title 17B, Limited Purpose Local Government Entities - Special Districts, the special district's board of trustees;
     (17)(c) for a school district, the local board of education;
     (17)(d) for a special service district under Title 17D, Chapter 1, Special Service District Act:
          (17)(d)(i) the legislative body of the county or municipality that created the special service district, to the extent that the county or municipal legislative body has not delegated authority to an administrative control board established under Section 17D-1-301; or
          (17)(d)(ii) the administrative control board, to the extent that the county or municipal legislative body has delegated authority to an administrative control board established under Section 17D-1-301; or
     (17)(e) for a public infrastructure district under Title 17D, Chapter 4, Public Infrastructure District Act, the public infrastructure district's board of trustees. See Utah Code 59-2-102
Governing body: is a s defined in Section 59-2-102. See Utah Code 59-1-1602
Grantor: The person who establishes a trust and places property into it.
Gross rent: means rent actually paid in cash or its equivalent solely for the right of occupancy, at arm's-length, of a residence, exclusive of charges for any utilities, services, furniture, furnishings, or personal appliances furnished by the landlord as a part of the rental agreement. See Utah Code 59-2-1202
Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
Guardian: includes a person who:
(14)(a) qualifies as a guardian of a minor or incapacitated person pursuant to testamentary or court appointment; or
(14)(b) is appointed by a court to manage the estate of a minor or incapacitated person. See Utah Code 68-3-12.5
Guidelines: means the same as that term is defined in Section 78B-12-102. See Utah Code 26B-9-201
Health care practice: means :
(4)(a) a health care facility as defined in Section 26B-2-201; or
(4)(b) the offices of one or more private prescribers, whether for individual or group practice. See Utah Code 58-88-201
Health care provider: means a person licensed under:
     (2)(a) Title 58, Chapter 5a, Podiatric Physician Licensing Act;
     (2)(b) Title 58, Chapter 16a, Utah Optometry Practice Act;
     (2)(c) Title 58, Chapter 17b, Pharmacy Practice Act;
     (2)(d) Title 58, Chapter 24b, Physical Therapy Practice Act;
     (2)(e) Title 58, Chapter 31b, Nurse Practice Act;
     (2)(f) Title 58, Chapter 31e, Nurse Licensure Compact - Revised;
     (2)(g) Title 58, Chapter 31d, Advanced Practice Registered Nurse Compact;
     (2)(h) Title 58, Chapter 44a, Nurse Midwife Practice Act;
     (2)(i) Title 58, Chapter 57, Respiratory Care Practices Act;
     (2)(j) Title 58, Chapter 60, Mental Health Professional Practice Act;
     (2)(k) Title 58, Chapter 61, Psychologist Licensing Act;
     (2)(l) Title 58, Chapter 67, Utah Medical Practice Act;
     (2)(m) Title 58, Chapter 68, Utah Osteopathic Medical Practice Act;
     (2)(n) Title 58, Chapter 69, Dentist and Dental Hygienist Practice Act;
     (2)(o) Title 58, Chapter 70a, Utah Physician Assistant Act;
     (2)(p) Title 58, Chapter 71, Naturopathic Physician Practice Act;
     (2)(q) Title 58, Chapter 73, Chiropractic Physician Practice Act; or
     (2)(r) Title 58, Chapter 77, Direct-Entry Midwife Act. See Utah Code 58-80a-102
Highway: includes :
     (15)(a) a public bridge;
     (15)(b) a county way;
     (15)(c) a county road;
     (15)(d) a common road; and
     (15)(e) a state road. See Utah Code 68-3-12.5
Homeowner: means :
(4)(a)(i) an individual whose name is listed on the deed of a residence; or
(4)(a)(ii) if a residence is owned in a qualifying trust, an individual who is a grantor, trustor, or settlor or holds another similar role in the trust. See Utah Code 59-2-1202
Household: means the association of individuals who live in the same dwelling, sharing the dwelling's furnishings, facilities, accommodations, and expenses. See Utah Code 59-2-1202
Household: means the same as that term is defined in Section 59-2-1202. See Utah Code 59-2-1801
household income: means all income received by all members of a claimant's household in:
(7)(a)(i) for a claimant who owns a residence, the calendar year preceding the calendar year in which property taxes are due; or
(7)(a)(ii) for a claimant who rents a residence, the year for which a claim is filed. See Utah Code 59-2-1202
Household income: means the same as that term is defined in Section 59-2-1202. See Utah Code 59-2-1801
Household liquid resources: means the following resources that are not included in an individual's household income and held by one or more members of the individual's household:
     (6)(a) cash on hand;
     (6)(b) money in a checking or savings account;
     (6)(c) savings certificates; and
     (6)(d) stocks or bonds. See Utah Code 59-2-1801
Hunting: means to locate, pursue, chase, catch, capture, trap, or kill wildlife. See Utah Code 58-79-102
Hunting guide: means an individual who:
(3)(a) offers or provides hunting guide services on public lands for compensation; and
(3)(b) is retained for compensation by an outfitter. See Utah Code 58-79-102
Hunting guide services: means to guide, lead, or assist an individual in hunting wildlife. See Utah Code 58-79-102
Identical legal ownership: means legal ownership held by:
(3)(a) identical legal parties; or
(3)(b) identical legal entities. See Utah Code 59-2-502
Identifying information: means :
     (5)(a) the name of the account holder;
     (5)(b) the social security number of the account holder; or
     (5)(c) other identifying information. See Utah Code 59-1-1702
Immediate income withholding: means income withholding without regard to whether a delinquency has occurred. See Utah Code 26B-9-301
Improvement: includes :
          (18)(b)(i) an accessory to an item described in Subsection (18)(a) if the accessory is:
               (18)(b)(i)(A) essential to the operation of the item described in Subsection (18)(a); and
               (18)(b)(i)(B) installed solely to serve the operation of the item described in Subsection (18)(a); and
          (18)(b)(ii) an item described in Subsection (18)(a) that is temporarily detached from the land for repairs and remains located on the land. See Utah Code 59-2-102
Income: includes losses. See Utah Code 59-7-101
Income: includes :
          (10)(b)(i) all gain derived from capital assets, labor, or both, including profit gained through sale or conversion of capital assets;
          (10)(b)(ii) interest and dividends;
          (10)(b)(iii) periodic payments made under pension or retirement programs or insurance policies of any type;
          (10)(b)(iv) unemployment compensation benefits;
          (10)(b)(v) workers' compensation benefits; and
          (10)(b)(vi) disability benefits. See Utah Code 26B-9-101
Income: means the same as that term is defined in Section 26B-9-101. See Utah Code 26B-9-201
Income: means the same as that term is defined in Section 26B-9-101. See Utah Code 26B-9-301
Income: means the sum of:
(8)(a) federal adjusted gross income as defined in Section 62, Internal Revenue Code; and
(8)(b) nontaxable income. See Utah Code 59-2-1202
Incremental production: means that part of production, certified by the Division of Oil, Gas, and Mining, which is achieved from an enhanced recovery project that would not have economically occurred under the reservoir conditions existing before the project and that has been approved by the division as incremental production. See Utah Code 59-5-101
Indigent individual: means a poor individual as described in Utah Constitution, Article XIII, Section 3, Subsection (4), who:
     (7)(a)
          (7)(a)(i) is at least 65 years old; or
          (7)(a)(ii) is less than 65 years old and:
               (7)(a)(ii)(A) the county finds that extreme hardship would prevail on the individual if the county does not defer or abate the individual's taxes; or
               (7)(a)(ii)(B) the individual has a disability;
     (7)(b) has a total household income, as defined in Section 59-2-1202, of less than the maximum household income certified to a homeowner's credit described in Section 59-2-1208;
     (7)(c) resides for at least 10 months of the year in the residence that would be subject to the requested abatement or deferral; and
     (7)(d) cannot pay the tax assessed on the individual's residence when the tax becomes due. See Utah Code 59-2-1801
Insurer: means the same as that term is defined in Section 31A-1-301. See Utah Code 58-85-102
Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
Intangible property: means :
     (19)(a) property that is capable of private ownership separate from tangible property, including:
          (19)(a)(i) money;
          (19)(a)(ii) credits;
          (19)(a)(iii) bonds;
          (19)(a)(iv) stocks;
          (19)(a)(v) representative property;
          (19)(a)(vi) franchises;
          (19)(a)(vii) licenses;
          (19)(a)(viii) trade names;
          (19)(a)(ix) copyrights; and
          (19)(a)(x) patents;
     (19)(b) a low-income housing tax credit;
     (19)(c) goodwill; or
     (19)(d) a clean or renewable energy tax credit or incentive, including:
          (19)(d)(i) a federal renewable energy production tax credit under Section 45, Internal Revenue Code;
          (19)(d)(ii) a federal energy credit for qualified renewable electricity production facilities under Section 48, Internal Revenue Code;
          (19)(d)(iii) a federal grant for a renewable energy property under American Recovery and Reinvestment Act of 2009, Pub. See Utah Code 59-2-102
Intercollegiate sport: means a sport played at the collegiate level for which eligibility requirements for participation by a student athlete are established by a national association that promotes or regulates collegiate athletics. See Utah Code 58-87-102
Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
Internal Revenue Code: means Title 26 of the United States Code as effective during the year in which Utah taxable income is determined. See Utah Code 59-7-101
International Building Code: means the edition of the International Building Code, issued by the International Code Council, most recently adopted by the state in Section 15A-2-103. See Utah Code 58-86-102
Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.
Investigational device: means a device that:
(3)(a) meets the definition of "investigational device" in Utah Code 58-85-102
Investigational drug: means a drug that:
(4)(a) meets the definition of "investigational new drug" in Utah Code 58-85-102
IV-D child support services: means the same as child support services. See Utah Code 26B-9-101
IV-D services: means services provided pursuant to Part D of Title IV of the Social Security Act, Utah Code 26B-9-201 v2
IV-D services: means the same as that term is defined in Section 26B-9-201. See Utah Code 26B-9-301 v2
Joint tenancy: A form of property ownership in which two or more parties hold an undivided interest in the same property that was conveyed under the same instrument at the same time. A joint tenant can sell his (her) interest but not dispose of it by will. Upon the death of a joint tenant, his (her) undivided interest is distributed among the surviving joint tenants.
Land: includes :
     (18)(a) land;
     (18)(b) a tenement;
     (18)(c) a hereditament;
     (18)(d) a water right;
     (18)(e) a possessory right; and
     (18)(f) a claim. See Utah Code 68-3-12.5
Land in agricultural use: means :
     (4)(a) land devoted to the raising of useful plants and animals with a reasonable expectation of profit, including:
          (4)(a)(i) forages and sod crops;
          (4)(a)(ii) grains and feed crops;
          (4)(a)(iii) livestock as defined in Section 59-2-102;
          (4)(a)(iv) trees and fruits; or
          (4)(a)(v) vegetables, nursery, floral, and ornamental stock; or
     (4)(b) land devoted to and meeting the requirements and qualifications for payments or other compensation under a crop-land retirement program with an agency of the state or federal government. See Utah Code 59-2-502
Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
Legal tender: coins, dollar bills, or other currency issued by a government as official money. ^{Source: U.S. Mint}
Legatee: A beneficiary of a decedent
Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
Liability: means the following that a person is required to remit to the commission:
     (5)(a) a tax, fee, or charge;
     (5)(b) an addition to a tax, fee, or charge;
     (5)(c) an administrative cost;
     (5)(d) interest that accrues in accordance with Section 59-1-402; or
     (5)(e) a penalty that accrues in accordance with Section 59-1-401. See Utah Code 59-1-1402
Liability: means the same as that term is defined in Section 59-1-1402. See Utah Code 59-1-1702
Licensed direct-entry midwife: means a person licensed under this chapter. See Utah Code 58-77-102
Licensed dispensing practice: means a health care practice that is licensed as a dispensing practice under Section 58-88-202. See Utah Code 58-88-201
Licensee: includes any holder of a license, certificate, registration, permit, student card, or apprentice card authorized under this title. See Utah Code 58-1-102
Lien: A claim against real or personal property in satisfaction of a debt.
Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
Livestock: means :
     (20)(a) a domestic animal;
     (20)(b) a fish;
     (20)(c) a fur-bearing animal;
     (20)(d) a honeybee; or
     (20)(e) poultry. See Utah Code 59-2-102
Low risk: means a labor and delivery and postpartum, newborn, and interconceptual care that does not include a condition that requires a mandatory transfer under administrative rules adopted by the division. See Utah Code 58-77-102
Low-income housing tax credit: means :
(21)(a) a federal low-income housing tax credit under Section 42, Internal Revenue Code; or
(21)(b) a low-income housing tax credit under Section 59-7-607 or Section 59-10-1010. See Utah Code 59-2-102
mailing: means deposit, deposited, or depositing in the United States mail, properly addressed, first class postage prepaid, and includes registered or certified mail for which the proper fee is paid. See Utah Code 16-10a-102
Male: means the characteristic of an individual whose biological reproductive system is of the general type that functions to fertilize the ova of a female. See Utah Code 68-3-12.5
Manufactured home: is a s defined in Section 41-1a-102. See Utah Code 59-2-1502
mathematical error: is a s defined in Section 6213(g)(2), Internal Revenue Code. See Utah Code 59-1-1402
Medical language interpreter: means a person who, for compensation, performs verbal language interpretation services between a health care provider who speaks English and another person for the purpose of assisting the person in seeking or obtaining medical advice, diagnoses, or treatment. See Utah Code 58-80a-102
Metalliferous minerals: includes any ore, metal, or other substance containing the following:
          (1)(a)(i) aluminum;
          (1)(a)(ii) antimony;
          (1)(a)(iii) arsenic;
          (1)(a)(iv) barium;
          (1)(a)(v) beryllium;
          (1)(a)(vi) bismuth;
          (1)(a)(vii) boron;
          (1)(a)(viii) cadmium;
          (1)(a)(ix) calcium;
          (1)(a)(x) cerium;
          (1)(a)(xi) cesium;
          (1)(a)(xii) chromium;
          (1)(a)(xiii) cobalt;
          (1)(a)(xiv) columbium;
          (1)(a)(xv) copper;
          (1)(a)(xvi) gallium;
          (1)(a)(xvii) germanium;
          (1)(a)(xviii) gold;
          (1)(a)(xix) hafnium;
          (1)(a)(xx) indium;
          (1)(a)(xxi) iridium;
          (1)(a)(xxii) iron;
          (1)(a)(xxiii) lanthanum;
          (1)(a)(xxiv) lead;
          (1)(a)(xxv) lithium;
          (1)(a)(xxvi) manganese;
          (1)(a)(xxvii) mercury;
          (1)(a)(xxviii) molybdenum;
          (1)(a)(xxix) nickel;
          (1)(a)(xxx) osmium;
          (1)(a)(xxxi) palladium;
          (1)(a)(xxxii) platinum;
          (1)(a)(xxxiii) praseodymium;
          (1)(a)(xxxiv) rare earth metals;
          (1)(a)(xxxv) rhenium;
          (1)(a)(xxxvi) rhodium;
          (1)(a)(xxxvii) rubidium;
          (1)(a)(xxxviii) ruthenium;
          (1)(a)(xxxix) samarium;
          (1)(a)(xl) scandium;
          (1)(a)(xli) selenium;
          (1)(a)(xlii) silicon;
          (1)(a)(xliii) silver;
          (1)(a)(xliv) sodium;
          (1)(a)(xlv) strontium;
          (1)(a)(xlvi) tantalum;
          (1)(a)(xlvii) tellurium;
          (1)(a)(xlviii) thallium;
          (1)(a)(xlix) thorium;
          (1)(a)(l) tin;
          (1)(a)(li) titanium;
          (1)(a)(lii) tungsten;
          (1)(a)(liii) uranium;
          (1)(a)(liv) vanadium;
          (1)(a)(lv) yttrium;
          (1)(a)(lvi) zinc; or
          (1)(a)(lvii) zirconium. See Utah Code 59-5-201
Mine: means a natural deposit of either metalliferous or nonmetalliferous valuable mineral. See Utah Code 59-2-102
Mine: means an operation for extracting minerals and includes any deposit of valuable metalliferous minerals that are being extracted from a natural deposit, or a secondary source including tails, slag, waste dumps, or other similar secondary source, whether in solution or otherwise. See Utah Code 59-5-201
Minerals: means :
     (4)(a) metalliferous minerals as defined in Section 59-2-102;
     (4)(b) nonmetalliferous minerals as defined in Section 59-2-102; or
     (4)(c) a combination of Subsections (4)(a) and (b). See Utah Code 59-6-101
Mining: means the process of producing, extracting, leaching, evaporating, or otherwise removing a mineral from a mine. See Utah Code 59-2-102
Mining: includes the process of leaching minerals from their naturally occurring deposit. See Utah Code 59-5-201
Mobile flight equipment: means tangible personal property that is owned or operated by an air charter service, air contract service, or airline and:
          (25)(a)(i) is capable of flight or is attached to an aircraft that is capable of flight; or
          (25)(a)(ii) is contained in an aircraft that is capable of flight if the tangible personal property is intended to be used:
               (25)(a)(ii)(A) during multiple flights;
               (25)(a)(ii)(B) during a takeoff, flight, or landing; and
               (25)(a)(ii)(C) as a service provided by an air charter service, air contract service, or airline. See Utah Code 59-2-102
Mobile home: is a s defined in Section 41-1a-102. See Utah Code 59-2-1502
Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
Mother: means a parent who is of the female sex. See Utah Code 68-3-12.5
Multicounty Appraisal Trust: means the Multicounty Appraisal Trust created by an agreement:
(3)(a) entered into by all of the counties in the state; and
(3)(b) authorized by Title 11, Chapter 13, Interlocal Cooperation Act. See Utah Code 59-2-1601
Multicounty assessing and collecting levy: means a property tax levied in accordance with Subsection 59-2-1602(2). See Utah Code 59-2-1601
National certification organization: means one of the following national organizations that certifies medical interpreters:
(4)(a) the National Board of Certification for Medical Interpreters; or
(4)(b) the Certification Commission for Healthcare Interpreters. See Utah Code 58-80a-102
National standards of practice: means the National Standards of Practice, published by the National Council on Interpreting in Health Care. See Utah Code 58-80a-102
Natural gas: means those hydrocarbons, other than oil and other than natural gas liquids separated from natural gas, that occur naturally in the gaseous phase in the reservoir and are produced and recovered at the wellhead in gaseous form. See Utah Code 59-5-101
Natural gas liquids: means those hydrocarbons initially in reservoir natural gas, regardless of gravity, that are separated in gas processing plants from the natural gas as liquids at the surface through the process of condensation, absorption, adsorption, or other methods. See Utah Code 59-5-101
New hire registry: means the centralized new hire registry created in Section 35A-7-103. See Utah Code 26B-9-101
Nonbusiness income: means the same as that term is defined in Section 59-7-302. See Utah Code 59-7-101
Nontaxable income: means amounts excluded from adjusted gross income under the Internal Revenue Code, including:
          (9)(a)(i) capital gains;
          (9)(a)(ii) loss carry forwards claimed during the taxable year in which a claimant files for relief under this part or Part 18, Tax Deferral and Tax Abatement;
          (9)(a)(iii) depreciation claimed pursuant to the Internal Revenue Code by a claimant on the residence for which the claimant files for relief under this part or Part 18, Tax Deferral and Tax Abatement;
          (9)(a)(iv) support money received;
          (9)(a)(v) nontaxable strike benefits;
          (9)(a)(vi) the gross amount of a pension or annuity, including benefits under the Railroad Retirement Act of 1974, Utah Code 59-2-1202
Notice: is a s provided in Section 16-10a-103. See Utah Code 16-10a-102
Notice of agency action: means the notice required to commence an adjudicative proceeding in accordance with Section 63G-4-201. See Utah Code 26B-9-201
Oath: A promise to tell the truth.
Oath: includes "affirmation. See Utah Code 68-3-12.5
Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
Obligee: means an individual, this state, another state, or other comparable jurisdiction to whom a debt is owed or who is entitled to reimbursement of child support or public assistance. See Utah Code 26B-9-101
Obligee: means an individual, this state, another state, or other comparable jurisdiction to whom a duty of child support is owed, or who is entitled to reimbursement of child support or public assistance. See Utah Code 26B-9-201
Obligee: means the same as that term is defined in Section 26B-9-201. See Utah Code 26B-9-301
Obligor: means a person, firm, corporation, or the estate of a decedent owing money to this state, to an individual, to another state, or other comparable jurisdiction in whose behalf this state is acting. See Utah Code 26B-9-101
Obligor: means a person, firm, corporation, or the estate of a decedent owing a duty of support to this state, to an individual, to another state, or other corporate jurisdiction in whose behalf this state is acting. See Utah Code 26B-9-201
Obligor: means the same as that term is defined in Section 26B-9-201. See Utah Code 26B-9-301
Office: means the Office of Recovery Services. See Utah Code 26B-9-101
Office: means the Office of Recovery Services. See Utah Code 26B-9-201
Office: means the Office of Recovery Services. See Utah Code 26B-9-301
Office: means the Office of Recovery Services. See Utah Code 26B-9-501
Oil: means :
          (12)(a)(i) crude oil;
          (12)(a)(ii) condensate; or
          (12)(a)(iii) any mixture of crude oil and condensate. See Utah Code 59-5-101
Oil or gas field: means a geographical area overlying oil or gas structures. See Utah Code 59-5-101
Oil shale: means a group of fine black to dark brown shales containing bituminous material that yields petroleum upon distillation. See Utah Code 59-5-101
Ore: includes any metalliferous material whose metal content is less than 15% and does not include any material whose metal content is 15% or greater. See Utah Code 59-5-201
Other eligible acreage: means land that is:
     (5)(a) five or more contiguous acres;
     (5)(b) eligible for assessment under this part; and
     (5)(c)
          (5)(c)(i) located in the same county as land described in Subsection 59-2-503(1)(a); or
          (5)(c)(ii) contiguous across county lines with land described in Subsection 59-2-503(1)(a) as provided in Section 59-2-512. See Utah Code 59-2-502
Outfitter: means an individual who offers or provides outfitting or hunting guide services for compensation to another individual for hunting wildlife on public lands. See Utah Code 58-79-102
Outfitting services: means providing, for hunting wildlife on public lands:
          (6)(a)(i) transportation of people, equipment, supplies, or wildlife to or from a location;
          (6)(a)(ii) packing, protecting, or supervising services; or
          (6)(a)(iii) hunting guide services. See Utah Code 58-79-102
owned: includes a vendee in possession under a land contract or one or more joint tenants or tenants in common. See Utah Code 59-2-1202
Owner: means any person having a working interest, royalty interest, payment out of production, or any other interest in the oil or gas produced or extracted from an oil or gas well in the state, or in the proceeds of this production. See Utah Code 59-5-101
Parent: means a natural parent or an adoptive parent of a dependent child. See Utah Code 26B-9-201
Part-year residential property: means property that is not residential property on January 1 of a calendar year but becomes residential property after January 1 of the calendar year. See Utah Code 59-2-102
Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
Past-due support: means the same as support debt. See Utah Code 26B-9-201
Payor: means an employer or any person who is a source of income to an obligor. See Utah Code 26B-9-301
Person: means an individual, estate, business or nonprofit entity, public corporation, government or governmental subdivision, agency, or instrumentality, or other legal entity. See Utah Code 58-87-102
Person: includes an individual, firm, corporation, association, political subdivision, department, or office. See Utah Code 26B-9-201
Person: means :
     (24)(a) an individual;
     (24)(b) an association;
     (24)(c) an institution;
     (24)(d) a corporation;
     (24)(e) a company;
     (24)(f) a trust;
     (24)(g) a limited liability company;
     (24)(h) a partnership;
     (24)(i) a political subdivision;
     (24)(j) a government office, department, division, bureau, or other body of government; and
     (24)(k) any other organization or entity. See Utah Code 68-3-12.5
Personal property: All property that is not real property.
Personal property: includes :
     (28)(a) every class of property as defined in Subsection (29) that is the subject of ownership and is not real estate or an improvement;
     (28)(b) any pipe laid in or affixed to land whether or not the ownership of the pipe is separate from the ownership of the underlying land, even if the pipe meets the definition of an improvement;
     (28)(c) bridges and ferries;
     (28)(d) livestock; and
     (28)(e) outdoor advertising structures as defined in Section 72-7-502. See Utah Code 59-2-102
Personal property: includes :
     (25)(a) money;
     (25)(b) goods;
     (25)(c) chattels;
     (25)(d) effects;
     (25)(e) evidences of a right in action;
     (25)(f) a written instrument by which a pecuniary obligation, right, or title to property is created, acknowledged, transferred, increased, defeated, discharged, or diminished; and
     (25)(g) a right or interest in an item described in Subsections (25)(a) through (f). See Utah Code 68-3-12.5
Physician: means an individual who is licensed under:
(6)(a) Title 58, Chapter 67, Utah Medical Practice Act; or
(6)(b) Title 58, Chapter 68, Utah Osteopathic Medical Practice Act. See Utah Code 58-85-102
Physician: means an individual licensed as a physician and surgeon, osteopathic physician, or naturopathic physician. See Utah Code 58-77-102
Plaintiff: The person who files the complaint in a civil lawsuit.
Platted: means land in which:
(6)(a) parcels of ground are laid out and mapped by their boundaries, course, and extent; and
(6)(b) the plat has been approved as provided in Section 10-9a-604 or 17-27a-604. See Utah Code 59-2-502
Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. ^{Source: OCC}
Practice of commercial interior design: means , in relation to obtaining a building permit independent of an architect licensed under Title 58, Chapter 3a, Architects Licensing Act, the preparation of a plan or specification for, or the supervision of new construction, alteration, or repair of, an interior space within a newly constructed or existing building when the core and shell structural elements are not going to be changed. See Utah Code 58-86-102
Practice of direct-entry midwifery: means the practice of providing the necessary supervision, care, and advice to a client during essentially normal pregnancy, labor, delivery, postpartum, and newborn periods that is consistent with national professional midwifery standards and that is based upon the acquisition of clinical skills necessary for the care of a pregnant woman and a newborn baby, including antepartum, intrapartum, postpartum, newborn, and limited interconceptual care, and includes:
     (7)(a) obtaining an informed consent to provide services;
     (7)(b) obtaining a health history, including a physical examination;
     (7)(c) developing a plan of care for a client;
     (7)(d) evaluating the results of client care;
     (7)(e) consulting and collaborating with and referring and transferring care to licensed health care professionals, as is appropriate, regarding the care of a client;
     (7)(f) obtaining medications, as specified in this Subsection (7)(f), to administer to a client, including:
          (7)(f)(i) prescription vitamins;
          (7)(f)(ii) Rho D immunoglobulin;
          (7)(f)(iii) sterile water;
          (7)(f)(iv) one dose of intramuscular oxytocin after the delivery of a baby to minimize a client's blood loss;
          (7)(f)(v) an additional single dose of oxytocin if a hemorrhage occurs, in which case the licensed direct-entry midwife must initiate transfer if a client's condition does not immediately improve;
          (7)(f)(vi) oxygen;
          (7)(f)(vii) local anesthetics without epinephrine used in accordance with Subsection (7)(l);
          (7)(f)(viii) vitamin K to prevent hemorrhagic disease of a newborn baby;
          (7)(f)(ix) as required by law, eye prophylaxis to prevent opthalmia neonatorum; and
          (7)(f)(x) any other medication approved by a licensed health care provider with authority to prescribe that medication;
     (7)(g) obtaining food, food extracts, dietary supplements, as defined by the federal Food, Drug, and Cosmetic Act, homeopathic remedies, plant substances that are not designated as prescription drugs or controlled substances, and over-the-counter medications to administer to clients;
     (7)(h) obtaining and using appropriate equipment and devices such as a Doppler, a blood pressure cuff, phlebotomy supplies, instruments, and sutures;
     (7)(i) obtaining appropriate screening and testing, including laboratory tests, urinalysis, and ultrasound scans;
     (7)(j) managing the antepartum period;
     (7)(k) managing the intrapartum period, including:
          (7)(k)(i) monitoring and evaluating the condition of a mother and a fetus;
          (7)(k)(ii) performing an emergency episiotomy; and
          (7)(k)(iii) delivering a baby in any out-of-hospital setting;
     (7)(l) managing the postpartum period, including the suturing of an episiotomy and the suturing of first and second degree natural perineal and labial lacerations, including the administration of a local anesthetic;
     (7)(m) managing the newborn period, including:
          (7)(m)(i) providing care for a newborn baby, including performing a normal newborn baby examination; and
          (7)(m)(ii) resuscitating a newborn baby;
     (7)(n) providing limited interconceptual services in order to provide continuity of care, including:
          (7)(n)(i) breastfeeding support and counseling;
          (7)(n)(ii) family planning, limited to natural family planning, cervical caps, and diaphragms; and
          (7)(n)(iii) pap smears, where each client with an abnormal result is to be referred to an appropriate licensed health care provider; and
     (7)(o) executing the orders of a licensed health care professional, if the orders are within the education, knowledge, and skill of the direct-entry midwife. See Utah Code 58-77-102
Practice of genetic counseling: means the communication process which deals with the human problems associated with the occurrence, or the risk of occurrence, of a genetic disorder in a family, including the provision of services to help an individual or family:
     (2)(a) comprehend the medical facts, including the diagnosis, probable cause of the disorder, and the available management;
     (2)(b) appreciate the way heredity contributes to the disorder and the risk of occurrence in specified relatives;
     (2)(c) understand the alternatives for dealing with the risk of occurrence;
     (2)(d) choose the course of action which seems appropriate to them in view of their risk, their family goals, and their ethical and religious standards, and to act in accordance with that decision; and
     (2)(e) make the best possible psychosocial adjustment to the disorder in an affected family member or to the risk of occurrence of that disorder. See Utah Code 58-75-102
Practice of geology before the public: means the performance of geology including but not limited to consultation, investigation, evaluation, planning, geologic mapping, interpretation of geologic data, preparation of geologic reports, geologic cross-sections and geologic maps, inspection of geological work, and the responsible supervision thereof, the performance of which is relevant to public welfare or the safeguarding of life, health, property, and the environment, except as otherwise specifically provided by this chapter. See Utah Code 58-76-102
Practice of music therapy: means the clinical and evidence-based use of music interventions to accomplish individualized goals within a therapeutic relationship. See Utah Code 58-84-102
Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
Principal office: means the office, in or out of this state, designated by a domestic or foreign corporation as its principal office in the most recent document on file with the division providing the information, including:
     (25)(a) an annual report;
     (25)(b) an application for a certificate of authority; or
     (25)(c) a notice of change of principal office. See Utah Code 16-10a-102
Probate: Proving a will
Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
Proceeding: includes :
     (26)(a) a civil suit;
     (26)(b) arbitration or mediation; and
     (26)(c) a criminal, administrative, or investigatory action. See Utah Code 16-10a-102
Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
processing costs: means the reasonable actual costs of processing oil or gas to remove:
(17)(a)(i) natural gas liquids; or
(17)(a)(ii) contaminants. See Utah Code 59-5-101
Producer: means a person that:
(5)(a) produces or extracts minerals from deposits in this state; or
(5)(b) is the first purchaser of minerals produced or extracted from deposits in this state. See Utah Code 59-6-101
Producer: means any working interest owner in any lands in any oil or gas field from which gas or oil is produced. See Utah Code 59-5-101
Professional geologist: means a person licensed under this chapter to engage in the practice of geology before the public. See Utah Code 58-76-102
Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
Property: includes both real and personal property. See Utah Code 68-3-12.5
property taxes accrued: includes taxes imposed on both the land upon which the home is situated and on the structure of the home itself, whether classified as real property or personal property taxes. See Utah Code 59-2-1202
Property taxes due: means the taxes due on an indigent individual's property:
(8)(a) for which a county granted an abatement under Section 59-2-1803; and
(8)(b) for the calendar year for which the county grants the abatement. See Utah Code 59-2-1801
Property taxes paid: means an amount equal to the sum of:
(9)(a) the amount of property taxes the indigent individual paid for the taxable year for which the indigent individual applied for the abatement; and
(9)(b) the amount of the abatement the county grants under Section 59-2-1803. See Utah Code 59-2-1801
Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
Public assistance: means :
     (18)(a) services or benefits provided under Title 35A, Chapter 3, Employment Support Act;
     (18)(b) medical assistance provided under Chapter 3, Part 1, Health Care Assistance;
     (18)(c) foster care maintenance payments under Part E of Title IV of the Social Security Act, Utah Code 26B-9-101
Public assistance: means the same as that term is defined in Section 26B-9-101. See Utah Code 26B-9-201
Public assistance: means :
     (11)(a) medical assistance provided under Title 26B, Chapter 3, Health Care - Administration and Assistance;
     (11)(b) SNAP benefits as defined in Section 35A-1-102;
     (11)(c) services or benefits provided under Title 35A, Chapter 3, Employment Support Act; and
     (11)(d) foster care maintenance payments provided from the General Fund or under Title IV-E of the Social Security Act. See Utah Code 59-2-1202
Public lands: means any lands owned by the United States, the state, or a political subdivision or independent entity of the state that are open to the public for purposes of engaging in a wildlife related activity. See Utah Code 58-79-102
Public utility: means :
(30)(a)(i) the operating property of a railroad, gas corporation, oil or gas transportation or pipeline company, coal slurry pipeline company, electrical corporation, sewerage corporation, or heat corporation where the company performs the service for, or delivers the commodity to, the public generally or companies serving the public generally, or in the case of a gas corporation or an electrical corporation, where the gas or electricity is sold or furnished to any member or consumers within the state for domestic, commercial, or industrial use; and
(30)(a)(ii) the operating property of any entity or person defined under Section 54-2-1 except water corporations. See Utah Code 59-2-102
qualifying exempt primary residential rental personal property: means household furnishings, furniture, and equipment that:
          (31)(a)(i) are used exclusively within a dwelling unit that is the primary residence of a tenant;
          (31)(a)(ii) are owned by the owner of the dwelling unit that is the primary residence of a tenant; and
          (31)(a)(iii) after applying the residential exemption described in Section 59-2-103, are exempt from taxation under this chapter in accordance with Subsection 59-2-1115(2). See Utah Code 59-2-102
Qualifying increase: means a valuation that is equal to or more than 150% higher than the previous year's valuation for property that:
     (10)(a) is county assessed; and
     (10)(b) on or after January 1 of the previous year and before January 1 of the current year has not had:
          (10)(b)(i) a physical improvement if the fair market value of the physical improvement increases enough to result in the valuation increase solely as a result of the physical improvement;
          (10)(b)(ii) a zoning change if the fair market value of the real property increases enough to result in the valuation increase solely as a result of the zoning change; or
          (10)(b)(iii) a change in the legal description of the real property, if the fair market value of the real property increases enough to result in the valuation increase solely as a result of the change in the legal description of the real property. See Utah Code 59-2-1801
Qualifying trust: means a trust holding title to real or tangible personal property for which an individual:
     (12)(a) makes a claim under this part;
     (12)(b) proves to the satisfaction of the county that title to the portion of the trust will revest in the individual upon the exercise of a power:
          (12)(b)(i) by:
               (12)(b)(i)(A) the individual as grantor, trustor, settlor, or in another similar role of the trust;
               (12)(b)(i)(B) a nonadverse party; or
               (12)(b)(i)(C) both the individual and a nonadverse party; and
          (12)(b)(ii) regardless of whether the power is a power:
               (12)(b)(ii)(A) to revoke;
               (12)(b)(ii)(B) to terminate;
               (12)(b)(ii)(C) to alter;
               (12)(b)(ii)(D) to amend; or
               (12)(b)(ii)(E) to appoint; and
     (12)(c) is obligated to pay the taxes on that portion of the trust property beginning January 1 of the year the individual makes the claim. See Utah Code 59-2-1202
Quorum: The number of legislators that must be present to do business.
Real estate investment trust: means the same as that term is defined in Section 856, Internal Revenue Code. See Utah Code 59-7-101
Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
real property: includes :
     (32)(a) the possession of, claim to, ownership of, or right to the possession of land;
     (32)(b) all mines, minerals, and quarries in and under the land, all timber belonging to individuals or corporations growing or being on the lands of this state or the United States, and all rights and privileges appertaining to these; and
     (32)(c) improvements. See Utah Code 59-2-102
real property: includes :
     (31)(a) land;
     (31)(b) a tenement;
     (31)(c) a hereditament;
     (31)(d) a water right;
     (31)(e) a possessory right; and
     (31)(f) a claim. See Utah Code 68-3-12.5
Recompletion: means any downhole operation that is:
(19)(a) conducted to reestablish the producibility or serviceability of a well in any geologic interval; and
(19)(b) approved by the division as a recompletion. See Utah Code 59-5-101
Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form. See Utah Code 58-87-102
Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. ^{Source: FDIC}
Recruit or solicit: means attempting to influence the choice of an athlete agent by a student athlete or, if the athlete is a minor, a parent or guardian of the athlete. See Utah Code 58-87-102
Registration: means registration as an athlete agent under this chapter. See Utah Code 58-87-102
Related expenses: means :
(25)(a) expenses directly attributable to nonbusiness income; and
(25)(b) the portion of interest or other expense indirectly attributable to both nonbusiness and business income that bears the same ratio to the aggregate amount of such interest or other expense, determined without regard to this Subsection (25), as the average amount of the asset producing the nonbusiness income bears to the average amount of all assets of the taxpayer within the taxable year. See Utah Code 59-7-101
Relative: means a spouse, child, parent, grandparent, grandchild, brother, sister, parent-in-law, brother-in-law, sister-in-law, nephew, niece, aunt, uncle, first cousin, or a spouse of any of these individuals. See Utah Code 59-2-1801
Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
Remand: When an appellate court sends a case back to a lower court for further proceedings.
Rental assistance payment: means any payment that:
          (13)(a)(i) is made by a:
               (13)(a)(i)(A) governmental entity;
               (13)(a)(i)(B) charitable organization; or
               (13)(a)(i)(C) religious organization; and
          (13)(a)(ii) is specifically designated for the payment of rent of a claimant:
               (13)(a)(ii)(A) for the calendar year for which the claimant seeks a renter's credit under this part; and
               (13)(a)(ii)(B) regardless of whether the payment is made to the claimant or the landlord. See Utah Code 59-2-1202
Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
Residence: includes a dwelling that is:
(14)(a)(ii)(A) a part of a multidwelling or multipurpose building and a part of the land upon which the multidwelling or multipurpose building is built; and
(14)(a)(ii)(B) a mobile home or houseboat. See Utah Code 59-2-1202
Residence: means real property where an individual resides, including:
(12)(a) a mobile home, as defined in Section 41-1a-102; or
(12)(b) a manufactured home, as defined in Section 41-1a-102. See Utah Code 59-2-1801
Residential property: includes :
          (34)(b)(i) except as provided in Subsection (34)(b)(ii), includes household furnishings, furniture, and equipment if the household furnishings, furniture, and equipment are:
               (34)(b)(i)(A) used exclusively within a dwelling unit that is the primary residence of a tenant; and
               (34)(b)(i)(B) owned by the owner of the dwelling unit that is the primary residence of a tenant; and
          (34)(b)(ii) if the county assessor determines that the property will be used for residential purposes as a primary residence:
               (34)(b)(ii)(A) property under construction; or
               (34)(b)(ii)(B) unoccupied property. See Utah Code 59-2-102
Responsible charge: means the independent control and direction by use of initiative, skill, and independent judgment of geological work or the supervision of the work. See Utah Code 58-76-102
Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
return: includes a combined report. See Utah Code 59-7-101
Road: includes :
     (33)(a) a public bridge;
     (33)(b) a county way;
     (33)(c) a county road;
     (33)(d) a common road; and
     (33)(e) a state road. See Utah Code 68-3-12.5
Rollback tax: means the tax imposed under Section 59-2-506. See Utah Code 59-2-502
Rollback tax: means the tax imposed under Section 59-2-1705. See Utah Code 59-2-1702
S corporation: means an S corporation as defined in Section 1361, Internal Revenue Code. See Utah Code 59-7-101
Safe harbor lease: means a lease that qualified as a safe harbor lease under Section 168, Internal Revenue Code. See Utah Code 59-7-101
Service of process: The service of writs or summonses to the appropriate party.
Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
Share: means the unit into which the proprietary interests in a corporation are divided. See Utah Code 16-10a-102
Shareholder: means :
(34)(a)(i) the person in whose name a share is registered in the records of a corporation; or
(34)(a)(ii) the beneficial owner of a share to the extent recognized pursuant to Section 16-10a-723. See Utah Code 16-10a-102
Sign: means , with present intent to authenticate or adopt a record:
(15)(a) to execute or adopt a tangible symbol; or
(15)(b) to attach to or logically associate with the record an electronic symbol, sound, or process. See Utah Code 58-87-102
Signature: includes a name, mark, or sign written with the intent to authenticate an instrument or writing. See Utah Code 68-3-12.5
Solid hydrocarbons: means :
     (22)(a) coal;
     (22)(b) gilsonite;
     (22)(c) ozocerite;
     (22)(d) elaterite;
     (22)(e) oil shale;
     (22)(f) tar sands; and
     (22)(g) all other hydrocarbon substances that occur naturally in solid form. See Utah Code 59-5-101
specie legal tender: means gold or silver coin that is issued by the United States. See Utah Code 59-1-1501.1
Split estate mineral rights owner: means a person that:
     (35)(a) has a legal right to extract a mineral from property;
     (35)(b) does not hold more than a 25% interest in:
          (35)(b)(i) the land surface rights of the property where the wellhead is located; or
          (35)(b)(ii) an entity with an ownership interest in the land surface rights of the property where the wellhead is located;
     (35)(c) is not an entity in which the owner of the land surface rights of the property where the wellhead is located holds more than a 25% interest; and
     (35)(d) does not have a relationship with an owner of the land surface rights of the property where the wellhead is located. See Utah Code 59-2-102
State: means a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Utah Code 58-87-102
State case registry: means the central, automated record system maintained by the office and the central, automated district court record system maintained by the Administrative Office of the Courts, that contains records which use standardized data elements, such as names, Social Security numbers and other uniform identification numbers, dates of birth, and case identification numbers, with respect to:
(19)(a) each case in which services are being provided by the office under the state IV-D child support services plan; and
(19)(b) each support order established or modified in the state on or after October 1, 1998. See Utah Code 26B-9-101
State certification: means a designation granted by the division in collaboration with the board on behalf of the state to an individual who has met the requirements for state certification related to an occupation or profession described in this chapter. See Utah Code 58-84-102
State certification: means a designation granted by the division on behalf of the state to an individual who has met the requirements for state certification related to an occupation or profession described in this chapter. See Utah Code 58-86-102
State certified: means , when used in conjunction with an occupation or profession described in this chapter, a title that:
(4)(a) may be used by a person who has met the state certification requirements related to that occupation or profession described in this chapter; and
(4)(b) may not be used by a person who has not met the state certification requirements related to that occupation or profession described in this chapter. See Utah Code 58-84-102
State certified: means , when used in conjunction with an occupation or profession described in this chapter, a title that:
(5)(a) may be used by a person who has met the state certification requirements related to that occupation or profession described in this chapter; and
(5)(b) may not be used by a person who has not met the state certification requirements related to that occupation or profession described in this chapter. See Utah Code 58-86-102
State-assessed commercial vehicle: means :
(36)(a)(i) any commercial vehicle, trailer, or semitrailer that operates interstate or intrastate to transport passengers, freight, merchandise, or other property for hire; or
(36)(a)(ii) any commercial vehicle, trailer, or semitrailer that operates interstate and transports the vehicle owner's goods or property in furtherance of the owner's commercial enterprise. See Utah Code 59-2-102
Statewide property tax system: means a computer assisted system for mass appraisal, equalization, collection, distribution, and administration related to property tax, created by the Multicounty Appraisal Trust in accordance with Section 59-2-1606. See Utah Code 59-2-1601
Statute: A law passed by a legislature.
Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
Student athlete: means an individual who is eligible to attend an educational institution and engages in, is eligible to engage in, or may be eligible in the future to engage in, any interscholastic or intercollegiate sport. See Utah Code 58-87-102
Subdivided lot: means a lot, parcel, or other division of land, that is a division of a base parcel. See Utah Code 59-2-102
Subordinate: means any individual who practices geology or assists a professional geologist in the practice of geology before the public without assuming the responsible charge for the work. See Utah Code 58-76-102
Subpoena: A command to a witness to appear and give testimony.
Summons: Another word for subpoena used by the criminal justice system.
Support: includes past-due, present, and future obligations established by:
(27)(a) a tribunal or imposed by law for the financial support, maintenance, medical, or dental care of a dependent child; and
(27)(b) a tribunal for the financial support of a spouse or former spouse with whom the obligor's dependent child resides if the obligor also owes a child support obligation that is being enforced by the state. See Utah Code 26B-9-201
Support debt: means the debt created by nonpayment of support. See Utah Code 26B-9-201
Support order: means the same as child support order. See Utah Code 26B-9-201
Support order: means the same as child support order. See Utah Code 26B-9-301
Swear: includes "affirm. See Utah Code 68-3-12.5
Tar sands: means impregnated sands that yield mixtures of liquid hydrocarbon and require further processing other than mechanical blending before becoming finished petroleum products. See Utah Code 59-5-101
Tax area: means a geographic area created by the overlapping boundaries of one or more taxing entities. See Utah Code 59-2-102
tax credit: means a tax credit that a claimant, estate, or trust may claim:
     (6)(a) as provided by statute; and
     (6)(b) regardless of whether the claimant, estate, or trust has a tax liability:
          (6)(b)(i) for a tax imposed under:
               (6)(b)(i)(A) Chapter 7, Corporate Franchise and Income Taxes;
               (6)(b)(i)(B) Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act; or
               (6)(b)(i)(C) Chapter 10, Individual Income Tax Act; and
          (6)(b)(ii) for the taxable year for which the claimant, estate, or trust claims the tax credit. See Utah Code 59-6-101
Tax equivalent payment: means a payment required or authorized by statute to be made in lieu of ad valorem taxes on tax exempt property pursuant to a contract entered into under statutory authority and filed with the county assessor of the county in which the property is located. See Utah Code 59-3-102
Tax equivalent property: means property on which any tax equivalent payment is made. See Utah Code 59-3-102
Tax increase: means :
     (6)(a) for a property tax, the imposition of a property tax rate or increase in a property tax rate if the imposition or increase is required to be submitted to voters for their approval or rejection; or
     (6)(b) for a sales and use tax imposed under Chapter 12, Sales and Use Tax Act, a sales and use tax rate that:
          (6)(b)(i) is not currently imposed; or
          (6)(b)(ii) exceeds the sales and use tax rate that is currently imposed. See Utah Code 59-1-1602
Tax notice charge: means an amount that:
(1)(a) a property owner owes to a tax notice charge entity in relation to real property; and
(1)(b) the county treasurer lists on the property tax notice in accordance with Section 59-2-1317 or another statutory authorization allowing the item's inclusion on the property tax notice. See Utah Code 59-2-1301.5
Tax notice charge: means the same as that term is defined in Section Utah Code 59-2-1801
Tax notice charge entity: means the entity that certifies to the county treasurer an outstanding amount that:
(2)(a) a property owner owes to the entity in relation to the property; and
(2)(b) the county treasurer lists on the property tax notice as a tax notice charge. See Utah Code 59-2-1301.5
Tax return: means a return required by:
     (8)(a) Chapter 7, Corporate Franchise and Income Taxes;
     (8)(b) Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act; or
     (8)(c) Chapter 10, Individual Income Tax Act. See Utah Code 59-6-101
Taxable value: means fair market value less any applicable reduction allowed for residential property under Section 59-2-103. See Utah Code 59-2-102
Taxable year: means the taxable year of a claimant, estate, or trust under:
     (7)(a) Chapter 7, Corporate Franchise and Income Taxes;
     (7)(b) Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act; or
     (7)(c) Chapter 10, Individual Income Tax Act. See Utah Code 59-6-101
taxable year: includes the period for which such return is made. See Utah Code 59-7-101
Taxing entity: means any county, city, town, school district, special taxing district, special district under Title 17B, Limited Purpose Local Government Entities - Special Districts, or other political subdivision of the state with the authority to levy a tax on property. See Utah Code 59-2-102
Taxing entity: means :
(7)(a) a taxing entity as defined in Section 59-2-102; or
(7)(b) a county, city, or town authorized to impose a sales and use tax under Chapter 12, Sales and Use Tax Act. See Utah Code 59-1-1602
Taxpayer: means any corporation subject to the tax imposed by this chapter. See Utah Code 59-7-101
Telecommunications service provider: means the same as that term is defined in Section 59-12-102. See Utah Code 59-2-102
Tenancy in common: A type of property ownership in which two or more individuals have an undivided interest in property. At the death of one tenant in common, his (her) fractional percentage of ownership in the property passes to the decedent
Terminal illness: means a condition of a patient that:
     (7)(a) as determined by a physician:
          (7)(a)(i) is likely to pose a greater risk to the patient than the risk posed to the patient by treatment with an investigational drug or investigational device; and
          (7)(a)(ii) will inevitably lead to the patient's death; and
     (7)(b) presents the patient, after the patient has explored conventional therapy options, with no treatment option that is satisfactory or comparable to treatment with an investigational drug or device. See Utah Code 58-85-102
Testimony: Evidence presented orally by witnesses during trials or before grand juries.
Threshold level of business activity: means business activity in the United States equal to or greater than 20% of the corporation's total business activity as determined under Section 59-7-401. See Utah Code 59-7-101
Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
Transferee: means :
     (8)(a) a devisee;
     (8)(b) a distributee;
     (8)(c) a donee;
     (8)(d) an heir;
     (8)(e) a legatee; or
     (8)(f) a person similar to Subsections (8)(a) through (e) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. See Utah Code 59-1-1402
Transportable factory-built housing unit: means a:
(3)(a) mobile home; or
(3)(b) manufactured home. See Utah Code 59-2-1502
Transportable factory-built housing unit park: means any tract of land on which two or more unit spaces are:
     (4)(a) leased;
     (4)(b) rented; or
     (4)(c) offered for:
          (4)(c)(i) lease; or
          (4)(c)(ii) rent. See Utah Code 59-2-1502
transportation costs: means the reasonable actual costs of transporting oil or gas products from the well to the point of sale. See Utah Code 59-5-101
Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
Tribe: means the Ute Indian Tribe of the Uintah and Ouray Reservation. See Utah Code 59-5-101
Tribunal: means the district court, the department, the Office of Recovery Services, or court or administrative agency of any state, territory, possession of the United States, the District of Columbia, the Commonwealth of Puerto Rico, Native American Tribe, or other comparable domestic or foreign jurisdiction. See Utah Code 26B-9-201
Trust: means a nonresident trust or a resident trust. See Utah Code 59-6-101
Trustee: A person or institution holding and administering property in trust.
Trustor: The person who makes or creates a trust. Also known as the grantor or settlor.
Unadjusted income: includes deferred foreign income described in Section 965(a), Internal Revenue Code. See Utah Code 59-7-101
unit: refers to the parcel of property covered by a single tax statement of which the residence is a part. See Utah Code 59-2-1202
Unitary group: includes a captive real estate investment trust. See Utah Code 59-7-101
United States: includes the 50 states and the District of Columbia. See Utah Code 59-7-101
United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
Unlawful conduct: means the same as that term is defined in Subsection 58-1-501(1). See Utah Code 58-1-102
Unlawful conduct: is a s defined in Sections 58-1-501 and 58-76-501. See Utah Code 58-76-102
Unlawful conduct: means the same as that term is defined in Sections 58-1-501 and 58-77-501. See Utah Code 58-77-102
Unprofessional conduct: is a s defined in Section 58-1-501 and as may be further defined by rule by the division in collaboration with the board. See Utah Code 58-76-102
Urban farming: means :
(3)(a) cultivating food or other marketable crop or engaging in livestock production, including grazing; and
(3)(b) performing the activity described in Subsection (3)(a) with a reasonable expectation of profit and from irrigated land located in a county that has adopted an ordinance governing urban farming in accordance with Section 59-2-1714. See Utah Code 59-2-1702
Utah Code: means the 1953 recodification of the Utah Code, as amended, unless the text expressly references a portion of the 1953 recodification of the Utah Code as it existed:
     (42)(a) on the day on which the 1953 recodification of the Utah Code was enacted; or
     (42)(b)
          (42)(b)(i) after the day described in Subsection (42)(a); and
          (42)(b)(ii) before the most recent amendment to the referenced portion of the 1953 recodification of the Utah Code. See Utah Code 68-3-12.5
Utah net loss: means the current year Utah taxable income before Utah net loss deduction, if determined to be less than zero. See Utah Code 59-7-101
Utah net loss deduction: means the amount of Utah net losses from other taxable years that a taxpayer may carry forward to the current taxable year in accordance with Section 59-7-110. See Utah Code 59-7-101
Utah taxable income: includes income from tangible or intangible property located or having situs in this state, regardless of whether carried on in intrastate, interstate, or foreign commerce. See Utah Code 59-7-101
Utah taxable income before net loss deduction: means apportioned income plus nonbusiness income allocable to Utah net of related expenses. See Utah Code 59-7-101
Venue: The geographical location in which a case is tried.
Vessel: when used with reference to shipping, includes a steamboat, canal boat, and every structure adapted to be navigated from place to place. See Utah Code 68-3-12.5
Veteran: means an individual who:
          (44)(a)(i) has served in the United States Armed Forces for at least 180 days:
               (44)(a)(i)(A) on active duty; or
               (44)(a)(i)(B) in a reserve component, to include the National Guard; or
          (44)(a)(ii) has incurred an actual service-related injury or disability while in the United States Armed Forces regardless of whether the individual completed 180 days; and
          (44)(a)(iii) was separated or retired under conditions characterized as honorable or general. See Utah Code 68-3-12.5
Voting group: means all shares of one or more classes or series that under the articles of incorporation or this chapter are entitled to vote and be counted together collectively on a matter at a meeting of shareholders. See Utah Code 16-10a-102
Well or wells: means any extractive means from which oil or gas is produced or extracted, located within an oil or gas field, and operated by one person. See Utah Code 59-5-101
Wildcat well: means an oil and gas producing well which is drilled and completed in a pool, as defined under Section 40-6-2, in which a well has not been previously completed as a well capable of producing in commercial quantities. See Utah Code 59-5-101
Wildlife: means cougar, bear, and big game animals as defined in Subsection 23A-1-101(6). See Utah Code 58-79-102
Withdrawn from this part: means that land that has been assessed under this part is no longer assessed under this part or eligible for assessment under this part for any reason including that:
     (8)(a) an owner voluntarily requests that the land be withdrawn from this part;
     (8)(b) the land is no longer actively devoted to agricultural use;
     (8)(c)
          (8)(c)(i) the land has a change in ownership; and
          (8)(c)(ii)
               (8)(c)(ii)(A) the new owner fails to apply for assessment under this part as required by Section 59-2-509; or
               (8)(c)(ii)(B)
                    (8)(c)(ii)(B)(I) an owner applies for assessment under this part as required by Section 59-2-509; and
                    (8)(c)(ii)(B)(II) the land does not meet the requirements of this part to be assessed under this part;
     (8)(d)
          (8)(d)(i) the legal description of the land changes; and
          (8)(d)(ii)
               (8)(d)(ii)(A) an owner fails to apply for assessment under this part as required by Section 59-2-509; or
               (8)(d)(ii)(B)
                    (8)(d)(ii)(B)(I) an owner applies for assessment under this part as required by Section 59-2-509; and
                    (8)(d)(ii)(B)(II) the land does not meet the requirements of this part to be assessed under this part;
     (8)(e) if required by the county assessor, the owner of the land:
          (8)(e)(i) fails to file a new application as provided in Subsection 59-2-508(5); or
          (8)(e)(ii) fails to file a signed statement as provided in Subsection 59-2-508(5); or
     (8)(f) except as provided in Section 59-2-503, the land fails to meet a requirement of Section 59-2-503. See Utah Code 59-2-502
Withdrawn from this part: means that land that has been assessed under this part is no longer assessed under this part or eligible for assessment under this part for any reason including that:
     (4)(a) an owner voluntarily requests that the land be withdrawn from this part;
     (4)(b) the land is no longer actively devoted to urban farming;
     (4)(c)
          (4)(c)(i) the land has a change in ownership; and
          (4)(c)(ii)
               (4)(c)(ii)(A) the new owner fails to apply for assessment under this part as required by Section 59-2-1707; or
               (4)(c)(ii)(B) an owner applies for assessment under this part, as required by Section 59-2-1707, but the land does not meet the requirements of this part to be assessed under this part;
     (4)(d)
          (4)(d)(i) the legal description of the land changes; and
          (4)(d)(ii)
               (4)(d)(ii)(A) an owner fails to apply for assessment under this part, as required by Section 59-2-1707; or
               (4)(d)(ii)(B) an owner applies for assessment under this part, as required by Section 59-2-1707, but the land does not meet the requirements of this part to be assessed under this part;
     (4)(e) the owner of the land fails to file an application as provided in Section 59-2-1707; or
     (4)(f) except as provided in Section 59-2-1703, the land fails to meet a requirement of Section 59-2-1703. See Utah Code 59-2-1702
Withholding return: means a return a producer is required to file under this chapter. See Utah Code 59-6-101
Woman: means an adult human female. See Utah Code 68-3-12.5
Working interest owner: means the owner of an interest in oil or gas burdened with a share of the expenses of developing and operating the property. See Utah Code 59-5-101
Workover: means any downhole operation that is:
(30)(a)(i) conducted to sustain, restore, or increase the producibility or serviceability of a well in the geologic intervals in which the well is currently completed; and
(30)(a)(ii) approved by the division as a workover. See Utah Code 59-5-101
Worldwide combined report: means the combination of the income and activities of all members of a unitary group irrespective of the country in which the corporations are incorporated or conduct business activity. See Utah Code 59-7-101
Writ: A formal written command, issued from the court, requiring the performance of a specific act.
Writ: means an order or precept in writing, issued in the name of:
     (47)(a) the state;
     (47)(b) a court; or
     (47)(c) a judicial officer. See Utah Code 68-3-12.5