Terms Used In Utah Code > Title 13 > Chapter 9 - Foreign Trade

• 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.
• Armed forces: means the United States Army, Navy, Air Force, Marine Corps, Space Force, and Coast Guard. See Utah Code 68-3-12.5
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• 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 period: means the first four of the last five completed calendar quarters next preceding the first day of the individual's benefit year with respect to any individual whose benefit year commences on or after January 5, 1986. See Utah Code 35A-4-201
• Benefit cost rate: means benefit costs of all individuals paid in a calendar year, as defined in Subsection (2), including the state's share of extended benefit costs, divided by the total wages paid by all employers subject to contributions in the same calendar year, calculated to four decimal places, disregarding the remaining fraction, if any. See Utah Code 35A-4-301
• Benefit costs: means the net money payments made to individuals who were employed by employers subject to contributions, excluding extended benefit costs, as provided in this chapter with respect to unemployment. See Utah Code 35A-4-301
• Benefits: means the money payments payable to an individual as provided in this chapter with respect to the individual's unemployment. See Utah Code 35A-4-201
• Calendar quarter: means the period of three consecutive months ending on March 31, June 30, September 30, or December 31, or the equivalent, as the department may by rule prescribe. See Utah Code 35A-4-201
• Computation date: means July 1 of any year, beginning July 1, 1984. See Utah Code 35A-4-301
• Contract: A legal written agreement that becomes binding when signed.
• Contribution: means the money payments required by this chapter to be made into the Unemployment Compensation Fund by any employing unit on account of having individuals in its employ. See Utah Code 35A-4-201
• Contribution year: means any calendar year beginning on January 1 and ending on December 31. See Utah Code 35A-4-301
• 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
• Division: means the Unemployment Insurance Division. See Utah Code 35A-4-201
• Docket: A log containing brief entries of court proceedings.
• 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
• Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
• Extended benefits: has the meaning specified in Subsection 35A-4-402(7)(f). See Utah Code 35A-4-201
• Fair Debt Collection Practices Act: The Fair Debt Collection Practices Act is a set of United States statutes added as Title VIII of the Consumer Credit Protection Act. Its purpose is to ensure ethical practices in the collection of consumer debts and to provide consumers with an avenue for disputing and obtaining validation of debt information in order to ensure the information's accuracy. It is often used in conjunction with the Fair Credit Reporting Act. ^{Source: OCC}
• 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.
• Fiscal year: means the year beginning with July 1 of one year and ending June 30 of the next year. See Utah Code 35A-4-301
• Franchise: means the same as that term is defined in Utah Code 35A-4-203
• Fraud: Intentional deception resulting in injury to another.
• Fund: means the Unemployment Compensation Fund established by this chapter. See Utah Code 35A-4-201
• 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
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• 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
• Lien: A claim against real or personal property in satisfaction of a debt.
• Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
• Municipality: means :
       (5)(a) a city of the first class, city of the second class, city of the third class, city of the fourth class, city of the fifth class;
       (5)(b) a town, as classified in Section 10-2-301; or
       (5)(c) a preliminary municipality incorporated under Chapter 2a, Part 5, Incorporation of a Preliminary Municipality. See Utah Code 10-1-104
• New employer: means any employer who has been an employer as defined in this chapter and whose account has been chargeable with benefits for less than one fiscal year immediately preceding the computation date. See Utah Code 35A-4-301
• 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.
• 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.
• Payroll: means total wages. See Utah Code 35A-4-301
• 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 :
       (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
• Property: includes both real and personal property. See Utah Code 68-3-12.5
• Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
• Qualified employer: means any employer who was an employer as defined in this chapter during each quarter of the prior fiscal year immediately preceding the computation date. See Utah Code 35A-4-301
• Qualifying period: means the four fiscal years immediately preceding the contribution year on or after January 1, 1985. See Utah Code 35A-4-301
• 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
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Reserve: means that amount of money in the fund which has been appropriated or is subject to appropriation by the Legislature, exclusive of money transferred to the fund under the Federal Employment Security Administrative Financing Act of 1954, Utah Code 35A-4-301
• State: includes the Commonwealth of Puerto Rico, the Virgin Islands, and the District of Columbia. See Utah Code 35A-4-201
• State: includes any department, division, or agency of the state. See Utah Code 10-9a-103
• Taxable wages: means all remuneration paid by an employer to employees for insured work that is subject to unemployment insurance contributions. See Utah Code 35A-4-301
• Total wages: means all remuneration paid by an employer to employees for insured work. See Utah Code 35A-4-301
• Unemployment experience: means all factors, including benefit costs and taxable wages, which bear a direct relation to an employer's unemployment risk. See Utah Code 35A-4-301
• United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
• wages: means wages as currently defined by Section 3306(b), Internal Revenue Code of 1986, with modifications, subtractions, and adjustments provided in Subsections (2), (3), and (4). See Utah Code 35A-4-208
• Week: means the period or periods of seven consecutive calendar days as the department may prescribe by rule. See Utah Code 35A-4-201