Terms Used In Utah Code 35A-4-202

• 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.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Department: means the Department of Workforce Services created in Section 35A-1-103. See Utah Code 35A-1-102
• employer: means :
       (1)(a) an individual or employing unit which employs one or more individuals for some portion of a day during a calendar year, or that, as a condition for approval of this chapter for full tax credit against the tax imposed by the Federal Unemployment Tax Act, is required, under the act, to be an employer;
       (1)(b) an employing unit that, having become an employer under Subsection (1)(a), has not, under Sections 35A-4-303 and 35A-4-310, ceased to be an employer subject to this chapter; or
       (1)(c) for the effective period of its election under Subsection 35A-4-310(3), an employing unit that has elected to become fully subject to this chapter. See Utah Code 35A-4-203
• Employing unit: means :
            (1)(a)(i) any individual or type of organization that has or subsequent to January 1, 1935, had one or more individuals performing services for it within the state including any:

                 (1)(a)(i)(A) partnership;

                 (1)(a)(i)(B) association;

                 (1)(a)(i)(C) trust;

                 (1)(a)(i)(D) estate;

                 (1)(a)(i)(E) joint stock company;

                 (1)(a)(i)(F) insurance company;

                 (1)(a)(i)(G) limited liability company;

                 (1)(a)(i)(H) limited liability partnership;

                 (1)(a)(i)(I) joint venture;

                 (1)(a)(i)(J) corporation, whether domestic or foreign;

                 (1)(a)(i)(K) the receiver, trustee in bankruptcy, trustee or successor of any entity listed in Subsections (1)(a)(i)(A) through (J);

                 (1)(a)(i)(L) the legal representative of a deceased person; or

                 (1)(a)(i)(M) a tribal unit; or
            (1)(a)(ii) any properly and legally registered professional employer organization as defined by Section 31A-40-102. See Utah Code 35A-4-202
• Hospital: means an institution that is licensed, certified, or approved by the Department of Health as a hospital. See Utah Code 35A-4-202
• 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.
• 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
• State: includes the Commonwealth of Puerto Rico, the Virgin Islands, and the District of Columbia. See Utah Code 35A-4-201
• Tribal unit: means a subdivision, subsidiary, or business enterprise wholly owned by an American Indian tribe. See Utah Code 35A-4-201
• Trustee: A person or institution holding and administering property in trust.