Utah Code > Title 26B > Chapter 9 > Part 5 – Administrative License Suspension for Child Support Enforcement


§ 26B-9-501	Definitions
§ 26B-9-501 v2	Definitions
§ 26B-9-502	Suspension of driver license for child support delinquency — Reinstatement
§ 26B-9-503	Notification of order to suspend or rescission of order

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Terms Used In Utah Code > Title 26B > Chapter 9 > Part 5 - Administrative License Suspension for Child Support Enforcement

Adjudicative proceeding: means :
(2)(a) an action by a board, commission, department, officer, or other administrative unit of the state that determines the legal rights, duties, privileges, immunities, or other legal interests of one or more identifiable persons, including an action to grant, deny, revoke, suspend, modify, annul, withdraw, or amend an authority, right, or license; and
(2)(b) judicial review of an action described in Subsection (2)(a). See Utah Code 68-3-12.5
Adjusted income: means unadjusted income as modified by Sections 59-7-105 and 59-7-106. See Utah Code 59-7-101
Affiliated group: means one or more chains of corporations that are connected through stock ownership with a common parent corporation that meet the following requirements:
(2)(a)(i) at least 80% of the stock of each of the corporations in the group, excluding the common parent corporation, is owned by one or more of the other corporations in the group; and
(2)(a)(ii) the common parent directly owns at least 80% of the stock of at least one of the corporations in the group. See Utah Code 59-7-101
Amortization: Paying off a loan by regular installments.
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.
Apportionable income: means adjusted income less nonbusiness income net of related expenses, to the extent included in adjusted income. See Utah Code 59-7-101
Apportioned income: means apportionable income multiplied by the apportionment fraction as determined in Section 59-7-311. See Utah Code 59-7-101
Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
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.
Bequest: Property gifted by will.
Business entity: means a claimant that is a:
     (1)(a) C corporation;
     (1)(b) S corporation;
     (1)(c) general partnership;
     (1)(d) limited liability company;
     (1)(e) limited liability partnership;
     (1)(f) limited partnership; or
     (1)(g) business entity similar to Subsections (1)(c) through (f):
          (1)(g)(i) with respect to which the business entity's income or losses are divided among and passed through to taxpayers; and
          (1)(g)(ii) as defined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. See Utah Code 59-6-101
Business income: means the same as that term is defined in Section 59-7-302. See Utah Code 59-7-101
Captive insurance company: means the same as that term is defined in Section 31A-1-301. See Utah Code 59-7-101
Captive real estate investment trust: means a real estate investment trust if:
          (7)(a)(i) the shares or beneficial interests of the real estate investment trust are not regularly traded on an established securities market; and
          (7)(a)(ii) more than 50% of the voting power or value of the shares or beneficial interests of the real estate investment trust are directly, indirectly, or constructively:
               (7)(a)(ii)(A) owned by a controlling entity of the real estate investment trust; or
               (7)(a)(ii)(B) controlled by a controlling entity of the real estate investment trust. See Utah Code 59-7-101
Child support: is a s defined in Section 26B-9-301. See Utah Code 26B-9-501
Common ownership: means the direct or indirect control or ownership of more than 50% of the outstanding voting stock of:
          (8)(a)(i) a parent-subsidiary controlled group as defined in Section 1563, Internal Revenue Code, except that 50% shall be substituted for 80%;
          (8)(a)(ii) a brother-sister controlled group as defined in Section 1563, Internal Revenue Code; or
          (8)(a)(iii) three or more corporations each of which is a member of a group of corporations described in Subsection (2)(a)(i) or (ii), and one of which is:
               (8)(a)(iii)(A) a common parent corporation included in a group of corporations described in Subsection (2)(a)(i); and
               (8)(a)(iii)(B) included in a group of corporations described in Subsection (2)(a)(ii). See Utah Code 59-7-101
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.
Corporation: includes :
(11)(a) entities defined as corporations under Sections 7701(a) and 7704, Internal Revenue Code; and
(11)(b) other organizations that are taxed as corporations for federal income tax purposes under the Internal Revenue Code. See Utah Code 59-7-101
Decedent: A deceased person.
Delinquent on a child support obligation: means that a person:
     (2)(a)
          (2)(a)(i) made no payment for 60 days on a current child support obligation as set forth in an administrative or court order;
          (2)(a)(ii) after the 60-day period described in Subsection (2)(a)(i), failed to make a good faith effort under the circumstances to make payment on the child support obligation in accordance with the order; and
          (2)(a)(iii) has not obtained a judicial order staying enforcement of the person's child support obligation, or the amount in arrears; or
     (2)(b)
          (2)(b)(i) made no payment for 60 days on an arrearage obligation of child support as set forth in:
               (2)(b)(i)(A) a payment schedule;
               (2)(b)(i)(B) a written agreement with the office; or
               (2)(b)(i)(C) an administrative or judicial order;
          (2)(b)(ii) after the 60-day period described in Subsection (2)(b)(i), failed to make a good faith effort under the circumstances to make payment on the child support obligation in accordance with the payment schedule, agreement, or order; and
          (2)(b)(iii) has not obtained a judicial order staying enforcement of the person's child support obligation, or the amount in arrears. See Utah Code 26B-9-501
Devise: To gift property by will.
Dividend: means any distribution, including money or other type of property, made by a corporation to its shareholders out of its earnings or profits accumulated after December 31, 1930. See Utah Code 59-7-101
Doing business: includes any transaction in the course of business by a domestic corporation or by a foreign corporation qualified to do or doing business in this state. See Utah Code 59-7-101
Domestic corporation: means a corporation that is incorporated or organized under the laws of this state. See Utah Code 59-7-101
Driver license: means a license, as defined in Section 53-3-102. See Utah Code 26B-9-501
Driver License Division: means the Driver License Division of the Department of Public Safety created in Section 53-3-103. See Utah Code 26B-9-501
Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
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.
Foreign corporation: means a corporation that is not incorporated or organized under the laws of this state. See Utah Code 59-7-101
Foreign operating company: means a corporation that:
          (19)(a)(i) is incorporated in the United States;
          (19)(a)(ii) conducts at least 80% of the corporation's business activity, as determined under Section 59-7-401, outside the United States; and
          (19)(a)(iii) as calculated in accordance with Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions, has:
               (19)(a)(iii)(A) at least $1,000,000 of payroll located outside the United States; and
               (19)(a)(iii)(B) at least $2,000,000 of property located outside the United States. See Utah Code 59-7-101
Foreign real estate investment trust: means :
          (20)(a)(i) a business entity organized outside the laws of the United States if:
               (20)(a)(i)(A) at least 75% of the business entity's total asset value at the close of the business entity's taxable year is represented by:
                    (20)(a)(i)(A)(I) real estate assets, as defined in Section 856(c)(5)(B), Internal Revenue Code;
                    (20)(a)(i)(A)(II) cash or cash equivalents; or
                    (20)(a)(i)(A)(III) one or more securities issued or guaranteed by the United States;
               (20)(a)(i)(B) the business entity is:
                    (20)(a)(i)(B)(I) not subject to income taxation:
                         (20)(a)(i)(B)(I)(Aa) on amounts distributed to the business entity's beneficial owners; and
                         (20)(a)(i)(B)(I)(Bb) in the jurisdiction in which the business entity is organized; or
                    (20)(a)(i)(B)(II) exempt from income taxation on an entity level in the jurisdiction in which the business entity is organized;
               (20)(a)(i)(C) the business entity distributes at least 85% of the business entity's taxable income, as computed in the jurisdiction in which the business entity is organized, to the holders of the business entity's:
                    (20)(a)(i)(C)(I) shares or beneficial interests; and
                    (20)(a)(i)(C)(II) on an annual basis;
               (20)(a)(i)(D)
                    (20)(a)(i)(D)(I) not more than 10% of the following is held directly, indirectly, or constructively by a single person:
                         (20)(a)(i)(D)(I)(Aa) the voting power of the business entity; or
                         (20)(a)(i)(D)(I)(Bb) the value of the shares or beneficial interests of the business entity; or
                    (20)(a)(i)(D)(II) the shares of the business entity are regularly traded on an established securities market; and
               (20)(a)(i)(E) the business entity is organized in a country that has a tax treaty with the United States; or
          (20)(a)(ii) a listed Australian property trust. See Utah Code 59-7-101
Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
Income: includes losses. See Utah Code 59-7-101
Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
Internal Revenue Code: means Title 26 of the United States Code as effective during the year in which Utah taxable income is determined. See Utah Code 59-7-101
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.
Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
Minerals: means :
     (4)(a) metalliferous minerals as defined in Section 59-2-102;
     (4)(b) nonmetalliferous minerals as defined in Section 59-2-102; or
     (4)(c) a combination of Subsections (4)(a) and (b). See Utah Code 59-6-101
Nonbusiness income: means the same as that term is defined in Section 59-7-302. See Utah Code 59-7-101
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.
Office: means the Office of Recovery Services. See Utah Code 26B-9-501
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
Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
Producer: means a person that:
(5)(a) produces or extracts minerals from deposits in this state; or
(5)(b) is the first purchaser of minerals produced or extracted from deposits in this state. See Utah Code 59-6-101
Property: includes both real and personal property. See Utah Code 68-3-12.5
Real estate investment trust: means the same as that term is defined in Section 856, Internal Revenue Code. See Utah Code 59-7-101
Related expenses: means :
(25)(a) expenses directly attributable to nonbusiness income; and
(25)(b) the portion of interest or other expense indirectly attributable to both nonbusiness and business income that bears the same ratio to the aggregate amount of such interest or other expense, determined without regard to this Subsection (25), as the average amount of the asset producing the nonbusiness income bears to the average amount of all assets of the taxpayer within the taxable year. See Utah Code 59-7-101
Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
return: includes a combined report. See Utah Code 59-7-101
S corporation: means an S corporation as defined in Section 1361, Internal Revenue Code. See Utah Code 59-7-101
Safe harbor lease: means a lease that qualified as a safe harbor lease under Section 168, Internal Revenue Code. See Utah Code 59-7-101
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
tax credit: means a tax credit that a claimant, estate, or trust may claim:
     (6)(a) as provided by statute; and
     (6)(b) regardless of whether the claimant, estate, or trust has a tax liability:
          (6)(b)(i) for a tax imposed under:
               (6)(b)(i)(A) Chapter 7, Corporate Franchise and Income Taxes;
               (6)(b)(i)(B) Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act; or
               (6)(b)(i)(C) Chapter 10, Individual Income Tax Act; and
          (6)(b)(ii) for the taxable year for which the claimant, estate, or trust claims the tax credit. See Utah Code 59-6-101
Tax return: means a return required by:
     (8)(a) Chapter 7, Corporate Franchise and Income Taxes;
     (8)(b) Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act; or
     (8)(c) Chapter 10, Individual Income Tax Act. See Utah Code 59-6-101
Taxable year: means the taxable year of a claimant, estate, or trust under:
     (7)(a) Chapter 7, Corporate Franchise and Income Taxes;
     (7)(b) Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act; or
     (7)(c) Chapter 10, Individual Income Tax Act. See Utah Code 59-6-101
taxable year: includes the period for which such return is made. See Utah Code 59-7-101
Taxpayer: means any corporation subject to the tax imposed by this chapter. See Utah Code 59-7-101
Testimony: Evidence presented orally by witnesses during trials or before grand juries.
Threshold level of business activity: means business activity in the United States equal to or greater than 20% of the corporation's total business activity as determined under Section 59-7-401. See Utah Code 59-7-101
Unadjusted income: includes deferred foreign income described in Section 965(a), Internal Revenue Code. See Utah Code 59-7-101
Unitary group: includes a captive real estate investment trust. See Utah Code 59-7-101
United States: includes the 50 states and the District of Columbia. See Utah Code 59-7-101
Utah net loss: means the current year Utah taxable income before Utah net loss deduction, if determined to be less than zero. See Utah Code 59-7-101
Utah net loss deduction: means the amount of Utah net losses from other taxable years that a taxpayer may carry forward to the current taxable year in accordance with Section 59-7-110. See Utah Code 59-7-101
Utah taxable income: includes income from tangible or intangible property located or having situs in this state, regardless of whether carried on in intrastate, interstate, or foreign commerce. See Utah Code 59-7-101
Utah taxable income before net loss deduction: means apportioned income plus nonbusiness income allocable to Utah net of related expenses. See Utah Code 59-7-101
Withholding return: means a return a producer is required to file under this chapter. See Utah Code 59-6-101
Worldwide combined report: means the combination of the income and activities of all members of a unitary group irrespective of the country in which the corporations are incorporated or conduct business activity. See Utah Code 59-7-101
Writing: includes :
     (48)(a) printing;
     (48)(b) handwriting; and
     (48)(c) information stored in an electronic or other medium if the information is retrievable in a perceivable format. See Utah Code 68-3-12.5