Utah Code 59-10-1102. Definitions

As used in this part:

(1)

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claimant: means a resident or nonresident person. See Utah Code 59-10-1102
estate: means a nonresident estate or a resident estate. See Utah Code 59-10-1102
nonresident estate: means a trust or estate which is not a resident estate or trust. See Utah Code 59-10-103
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
resident trust: means the same as that term is defined in Section 75-7-103. See Utah Code 59-10-103
Statute: A law passed by a legislature.
tax credit: means a tax credit that a claimant, estate, or trust may claim:
(3)(a) as provided by statute; and
(3)(b) regardless of whether the claimant, estate, or trust has a tax liability under this chapter for a taxable year. See Utah Code 59-10-1102
trust: means a nonresident trust or a resident trust. See Utah Code 59-10-1102

(1)(a) Except as provided in Subsection (1)(b) or Subsection 59-10-1103(1)(a), “claimant” means a resident or nonresident person.

(1)(b) “Claimant” does not include an estate or trust.

(2) Except as provided in Subsection 59-10-1103(1)(a), “estate” means a nonresident estate or a resident estate.

(3) “Refundable tax credit” or “tax credit” means a tax credit that a claimant, estate, or trust may claim:

(3)(a) as provided by statute; and

(3)(b) regardless of whether the claimant, estate, or trust has a tax liability under this chapter for a taxable year.

(4) Except as provided in Subsection 59-10-1103(1)(a), “trust” means a nonresident trust or a resident trust.