Terms Used In Utah Code 59-10-1002

• claimant: means a resident or nonresident person that has state taxable income. See Utah Code 59-10-1002
• estate: means a nonresident estate or a resident estate that has state taxable income. See Utah Code 59-10-1002
• 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
• State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
• Statute: A law passed by a legislature.
• tax credit: means a tax credit that a claimant, estate, or trust may:
       (3)(a) claim:

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

            (3)(a)(ii) in an amount that does not exceed the claimant's, estate's, or trust's tax liability under this chapter for a taxable year; and
       (3)(b) carry forward or carry back:

            (3)(b)(i) if allowed by statute; and

            (3)(b)(ii) unless otherwise provided in statute, to the extent that the amount of the tax credit exceeds the claimant's, estate's, or trust's tax liability under this chapter for a taxable year. See Utah Code 59-10-1002
• trust: means a nonresident trust or a resident trust that has state taxable income. See Utah Code 59-10-1002