Terms Used In Utah Code 59-10-531

• Taxpayer: means any of the following that has income subject in whole or part to the tax imposed by this chapter:
            (1)(aa)(i) an individual;
            (1)(aa)(ii) an estate, a trust, or a beneficiary of an estate or a trust that is not a pass-through entity or a pass-through entity taxpayer;
            (1)(aa)(iii) a pass-through entity; or
            (1)(aa)(iv) a pass-through entity taxpayer. See Utah Code 59-10-103