Terms Used In Utah Code > Title 30 > Chapter 5a > Part 1 - General Provisions

• Adjusted income: means unadjusted income as modified by Sections 59-7-105 and 59-7-106. See Utah Code 59-7-101
• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• 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
• Aircraft type: means a particular model of aircraft as designated by the manufacturer of the aircraft. See Utah Code 59-7-302
• Airline: means the same as that term is defined in Section 59-2-102. See Utah Code 59-7-302
• Airline revenue ton miles: means , for an airline, the total revenue ton miles during the airline's tax period. See Utah Code 59-7-302
• 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.
• Business income: means income that:
            (1)(d)(i) is apportionable under the United States Constitution and is not allocated under the laws of this state, including income arising from:

                 (1)(d)(i)(A) a transaction or activity in the regular course of the taxpayer's trade or business; and

                 (1)(d)(i)(B) tangible and intangible property, if the acquisition, management, employment, development, or disposition of the property is or was related to the operation of the taxpayer's trade or business; or
            (1)(d)(ii) would be allocable to this state under the United States Constitution, but is apportioned rather than allocated in accordance with the laws of this state. See Utah Code 59-7-302
• Business income: means the same as that term is defined in Section 59-7-302. See Utah Code 59-7-101
• Commercial domicile: means the principal place from which the trade or business of the taxpayer is directed or managed. See Utah Code 59-7-302
• Compensation: means wages, salaries, commissions, and any other form of remuneration paid to employees for personal services. See Utah Code 59-7-302
• Contract: A legal written agreement that becomes binding when signed.
• 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
• Deficiency: is a s defined in Section 59-1-1402. See Utah Code 59-1-101
• Dependent: A person dependent for support upon another.
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• 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
• 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.
• 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 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
• Fraud: Intentional deception resulting in injury to another.
• Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
• Guardian: includes a person who:
       (14)(a) qualifies as a guardian of a minor or incapacitated person pursuant to testamentary or court appointment; or
       (14)(b) is appointed by a court to manage the estate of a minor or incapacitated person. See Utah Code 68-3-12.5
• Income: includes losses. See Utah Code 59-7-101
• Individual other than a parent: means an individual who is not a parent and is related to the child by marriage or blood, including:
       (1)(a) siblings;
       (1)(b) aunts;
       (1)(c) uncles;
       (1)(d) grandparents; or
       (1)(e) current or former step-parents, or any of the individuals described in Subsections (1)(a) through (d) in a step relationship to the child. See Utah Code 30-5a-102
• 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.
• mobile flight equipment: means the same as that term is defined in Section 59-2-102. See Utah Code 59-7-302
• Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
• Optional apportionment taxpayer: means a taxpayer described in Subsection (3). See Utah Code 59-7-302
• Parent: means a biological or adoptive parent. See Utah Code 30-5a-102
• 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: 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
• Personal property: All property that is not real property.
• Phased-in sales factor weighted taxpayer: means a taxpayer that:
            (1)(k)(i) is not a sales factor weighted taxpayer;
            (1)(k)(ii) does not meet the definition of an optional apportionment taxpayer; or
            (1)(k)(iii) for a taxable year beginning on or after January 1, 2020:

                 (1)(k)(iii)(A) meets the definition of an optional apportionment taxpayer; and

                 (1)(k)(iii)(B) apportioned business income using the method described in Subsection 59-7-311(4) during the previous taxable year. See Utah Code 59-7-302
• Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
• 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.
• 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.
• return: includes a combined report. See Utah Code 59-7-101
• Sales: means all gross receipts of the taxpayer not allocated under Sections 59-7-306 through 59-7-310. See Utah Code 59-7-302
• Sales factor weighted taxpayer: means a taxpayer described in Subsection (2). See Utah Code 59-7-302
• Signature: includes a name, mark, or sign written with the intent to authenticate an instrument or writing. See Utah Code 68-3-12.5
• 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
• State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof. See Utah Code 59-7-302
• Statute: A law passed by a legislature.
• 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
• 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
• Trustee: A person or institution holding and administering property in trust.
• 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 revenue ton miles: means , for an airline, the total revenue ton miles within the borders of this state:
            (1)(q)(i) during the airline's tax period; and
            (1)(q)(ii) from flight stages that originate or terminate in this state. See Utah Code 59-7-302
• 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
• 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