§ 31A-32a-101 Title
§ 31A-32a-102 Definitions
§ 31A-32a-103 Establishing medical care savings accounts
§ 31A-32a-104 Administration of medical care savings account
§ 31A-32a-105 Withdrawals — Termination — Transfers
§ 31A-32a-106 Regulation of account administrators — Administration of addition to adjusted gross income and tax credit — Rulemaking authority
§ 31A-32a-107 Penalties for noncompliance with tax provisions

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Terms Used In Utah Code > Title 31A > Chapter 32a - Medical Care Savings Account Act

  • account: means a trust account established at a depository institution in this state pursuant to a medical care savings account program to pay the eligible medical expenses of:
         (9)(a) an employee or account holder; and
         (9)(b) the dependents of the employee or account holder. See Utah Code 31A-32a-102
  • Account administrator: means any of the following:
         (1)(a) a depository institution as defined in Section 7-1-103;
         (1)(b) a trust company as defined in Section 7-1-103;
         (1)(c) an insurance company authorized to do business in this state under this title;
         (1)(d) a third party administrator licensed under Section 31A-25-203; and
         (1)(e) an employer if the employer has a self-insured health plan under ERISA. See Utah Code 31A-32a-102
  • Account holder: means the resident individual who establishes a medical care savings account or for whose benefit a medical care savings account is established. See Utah Code 31A-32a-102
  • Administrator: means the same as that term is defined in Subsection (187). See Utah Code 31A-1-301
  • Adversely affected party: means a person other than a land use applicant who:
         (2)(a) owns real property adjoining the property that is the subject of a land use application or land use decision; or
         (2)(b) will suffer a damage different in kind than, or an injury distinct from, that of the general community as a result of the land use decision. See Utah Code 17-27a-103
  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • 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.
  • Appeal authority: means the person, board, commission, agency, or other body designated by ordinance to decide an appeal of a decision of a land use application or a variance. See Utah Code 17-27a-103
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Certificate: means evidence of insurance given to:
         (23)(a) an insured under a group insurance policy; or
         (23)(b) a third party. See Utah Code 31A-1-301
  • Charter school: means :
              (7)(a)(i) an operating charter school;
              (7)(a)(ii) a charter school applicant that a charter school authorizer approves in accordance with Title 53G, Chapter 5, Part 3, Charter School Authorization; or
              (7)(a)(iii) an entity that is working on behalf of a charter school or approved charter applicant to develop or construct a charter school building. See Utah Code 17-27a-103
  • Conditional use: means a land use that, because of the unique characteristics or potential impact of the land use on the county, surrounding neighbors, or adjacent land uses, may not be compatible in some areas or may be compatible only if certain conditions are required that mitigate or eliminate the detrimental impacts. See Utah Code 17-27a-103
  • Contract: A legal written agreement that becomes binding when signed.
  • County executive: means :
         (7)(a) the county commission, in the county commission or expanded county commission form of government established under Title 17, Chapter 52a, Changing Forms of County Government;
         (7)(b) the county executive, in the county executive-council optional form of government authorized by Section 17-52a-203; or
         (7)(c) the county manager, in the council-manager optional form of government authorized by Section 17-52a-204. See Utah Code 68-3-12.5
  • County legislative body: means :
         (8)(a) the county commission, in the county commission or expanded county commission form of government established under Title 17, Chapter 52a, Changing Forms of County Government;
         (8)(b) the county council, in the county executive-council optional form of government authorized by Section 17-52a-203; and
         (8)(c) the county council, in the council-manager optional form of government authorized by Section 17-52a-204. See Utah Code 68-3-12.5
  • Deductible: means the total deductible for an employee and all the dependents of that employee for a calendar year. See Utah Code 31A-32a-102
  • Department: means the Insurance Department. See Utah Code 31A-1-301
  • Employee: means the individual for whose benefit or for the benefit of whose dependents a medical care savings account is established. See Utah Code 31A-32a-102
  • Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
  • ERISA: means the Employee Retirement Income Security Act of 1974, Public Law 93-406, 88 Stat. See Utah Code 31A-32a-102
  • Executive: when used to describe the powers, duties, or functions of a person or body elected as the county executive or a person appointed as the county manager or administrative officer, refers to:
         (2)(a) the power and duty to carry laws and ordinances into effect and secure their due observance; and
         (2)(b) those powers, duties, and functions that, under constitutional and statutory provisions and through long usage and accepted practice and custom at the federal and state level, have come to be regarded as belonging to the executive branch of government. See Utah Code 17-50-101
  • Fiduciary: A trustee, executor, or administrator.
  • Filing: when used as a noun, means an item required to be filed with the department including:
         (70)(a) a policy;
         (70)(b) a rate;
         (70)(c) a form;
         (70)(d) a document;
         (70)(e) a plan;
         (70)(f) a manual;
         (70)(g) an application;
         (70)(h) a report;
         (70)(i) a certificate;
         (70)(j) an endorsement;
         (70)(k) an actuarial certification;
         (70)(l) a licensee annual statement;
         (70)(m) a licensee renewal application;
         (70)(n) an advertisement;
         (70)(o) a binder; or
         (70)(p) an outline of coverage. See Utah Code 31A-1-301
  • General plan: means a document that a county adopts that sets forth general guidelines for proposed future development of:
         (20)(a) the unincorporated land within the county; or
         (20)(b) for a mountainous planning district, the land within the mountainous planning district. See Utah Code 17-27a-103
  • Health care: means any of the following intended for use in the diagnosis, treatment, mitigation, or prevention of a human ailment or impairment:
         (83)(a) a professional service;
         (83)(b) a personal service;
         (83)(c) a facility;
         (83)(d) equipment;
         (83)(e) a device;
         (83)(f) supplies; or
         (83)(g) medicine. See Utah Code 31A-1-301
  • Higher deductible: means a deductible of not less than $1,000. See Utah Code 31A-32a-102
  • Home-based microschool: means the same as that term is defined in Section 53G-6-201. See Utah Code 17-27a-103
  • Impact fee: means a payment of money imposed under Title 11, Chapter 36a, Impact Fees Act. See Utah Code 17-27a-103
  • Individual: means a natural person. See Utah Code 31A-1-301
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Insurance: includes :
              (96)(b)(i) a risk distributing arrangement providing for compensation or replacement for damages or loss through the provision of a service or a benefit in kind;
              (96)(b)(ii) a contract of guaranty or suretyship entered into by the guarantor or surety as a business and not as merely incidental to a business transaction; and
              (96)(b)(iii) a plan in which the risk does not rest upon the person who makes an arrangement, but with a class of persons who have agreed to share the risk. See Utah Code 31A-1-301
  • 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
  • Land use applicant: means a property owner, or the property owner's designee, who submits a land use application regarding the property owner's land. See Utah Code 17-27a-103
  • Land use authority: means :
         (35)(a) a person, board, commission, agency, or body, including the local legislative body, designated by the local legislative body to act upon a land use application; or
         (35)(b) if the local legislative body has not designated a person, board, commission, agency, or body, the local legislative body. See Utah Code 17-27a-103
  • Land use decision: means an administrative decision of a land use authority or appeal authority regarding:
         (36)(a) a land use permit;
         (36)(b) a land use application; or
         (36)(c) the enforcement of a land use regulation, land use permit, or development agreement. See Utah Code 17-27a-103
  • Legislative: when used to describe the powers, duties, or functions of a county commission or council, refers to:
         (3)(a) the power and duty to enact ordinances, levy taxes, and establish budgets; and
         (3)(b) those powers, duties, and functions that, under constitutional and statutory provisions and through long usage and accepted practice and custom at the federal and state level, have come to be regarded as belonging to the legislative branch of government. See Utah Code 17-50-101
  • Legislative body: means the county legislative body, or for a county that has adopted an alternative form of government, the body exercising legislative powers. See Utah Code 17-27a-103
  • Long-term care insurance: includes :
              (121)(b)(i) any of the following that provide directly or supplement long-term care insurance:
                   (121)(b)(i)(A) a group or individual annuity or rider; or
                   (121)(b)(i)(B) a life insurance policy or rider;
              (121)(b)(ii) a policy or rider that provides for payment of benefits on the basis of:
                   (121)(b)(ii)(A) cognitive impairment; or
                   (121)(b)(ii)(B) functional capacity; or
              (121)(b)(iii) a qualified long-term care insurance contract. See Utah Code 31A-1-301
  • Micro-education entity: means the same as that term is defined in Section 53G-6-201. See Utah Code 17-27a-103
  • Mountainous planning district: means an area designated by a county legislative body in accordance with Section 17-27a-901. See Utah Code 17-27a-103
  • 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.
  • Person: means an individual, corporation, partnership, organization, association, trust, governmental agency, or any other legal entity. See Utah Code 17-27a-103
  • Person: includes :
         (146)(a) an individual;
         (146)(b) a partnership;
         (146)(c) a corporation;
         (146)(d) an incorporated or unincorporated association;
         (146)(e) a joint stock company;
         (146)(f) a trust;
         (146)(g) a limited liability company;
         (146)(h) a reciprocal;
         (146)(i) a syndicate; or
         (146)(j) another similar entity or combination of entities acting in concert. See Utah Code 31A-1-301
  • Planning advisory area: means a contiguous, geographically defined portion of the unincorporated area of a county established under this part with planning and zoning functions as exercised through the planning advisory area planning commission, as provided in this chapter, but with no legal or political identity separate from the county and no taxing authority. See Utah Code 17-27a-103
  • Policy: includes a service contract issued by:
              (150)(b)(i) a motor club under Chapter 11, Motor Clubs;
              (150)(b)(ii) a service contract provided under Chapter 6a, Service Contracts; and
              (150)(b)(iii) a corporation licensed under:
                   (150)(b)(iii)(A) Chapter 7, Nonprofit Health Service Insurance Corporations; or
                   (150)(b)(iii)(B) Chapter 8, Health Maintenance Organizations and Limited Health Plans. See Utah Code 31A-1-301
  • Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
  • program: means one of the following programs:
         (10)(a) a program established by an employer in which the employer:
              (10)(a)(i) purchases a qualified higher deductible health plan for the benefit of an employee and the employee's dependents; and
              (10)(a)(ii) contributes on behalf of an employee into a medical care savings account; or
         (10)(b) a program established by an account holder in which the account holder:
              (10)(b)(i) purchases a qualified higher deductible health plan for the benefit of the account holder and the account holder's dependents; and
              (10)(b)(ii) contributes an amount to the medical care savings account. See Utah Code 31A-32a-102
  • Property: includes both real and personal property. See Utah Code 68-3-12.5
  • Public agency: means :
         (57)(a) the federal government;
         (57)(b) the state;
         (57)(c) a county, municipality, school district, special district, special service district, or other political subdivision of the state; or
         (57)(d) a charter school. See Utah Code 17-27a-103
  • Public hearing: means a hearing at which members of the public are provided a reasonable opportunity to comment on the subject of the hearing. See Utah Code 17-27a-103
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Public meeting: means a meeting that is required to be open to the public under Title 52, Chapter 4, Open and Public Meetings Act. See Utah Code 17-27a-103
  • Qualified higher deductible health plan: means a health coverage policy, certificate, or contract that:
         (11)(a) provides for payments for covered benefits that exceed the higher deductible; and
         (11)(b) is purchased by:
              (11)(b)(i) an employer for the benefit of an employee for whom the employer makes deposits into a medical care savings account; or
              (11)(b)(ii) an account holder. See Utah Code 31A-32a-102
  • Rate: means :
              (163)(a)(i) the cost of a given unit of insurance; or
              (163)(a)(ii) for property or casualty insurance, that cost of insurance per exposure unit either expressed as:
                   (163)(a)(ii)(A) a single number; or
                   (163)(a)(ii)(B) a pure premium rate, adjusted before the application of individual risk variations based on loss or expense considerations to account for the treatment of:
                        (163)(a)(ii)(B)(I) expenses;
                        (163)(a)(ii)(B)(II) profit; and
                        (163)(a)(ii)(B)(III) individual insurer variation in loss experience. See Utah Code 31A-1-301
  • Rules of order and procedure: means a set of rules that govern and prescribe in a public meeting:
         (65)(a) parliamentary order and procedure;
         (65)(b) ethical behavior; and
         (65)(c) civil discourse. See Utah Code 17-27a-103
  • Security: means a:
              (176)(a)(i) note;
              (176)(a)(ii) stock;
              (176)(a)(iii) bond;
              (176)(a)(iv) debenture;
              (176)(a)(v) evidence of indebtedness;
              (176)(a)(vi) certificate of interest or participation in a profit-sharing agreement;
              (176)(a)(vii) collateral-trust certificate;
              (176)(a)(viii) preorganization certificate or subscription;
              (176)(a)(ix) transferable share;
              (176)(a)(x) investment contract;
              (176)(a)(xi) voting trust certificate;
              (176)(a)(xii) certificate of deposit for a security;
              (176)(a)(xiii) certificate of interest of participation in an oil, gas, or mining title or lease or in payments out of production under such a title or lease;
              (176)(a)(xiv) commodity contract or commodity option;
              (176)(a)(xv) certificate of interest or participation in, temporary or interim certificate for, receipt for, guarantee of, or warrant or right to subscribe to or purchase any of the items listed in Subsections (176)(a)(i) through (xiv); or
              (176)(a)(xvi) another interest or instrument commonly known as a security. See Utah Code 31A-1-301
  • Special district: includes a governmental or quasi-governmental entity that is not a county, municipality, school district, or the state. See Utah Code 17-27a-103
  • Specified public agency: means :
         (70)(a) the state;
         (70)(b) a school district; or
         (70)(c) a charter school. See Utah Code 17-27a-103
  • State: includes any department, division, or agency of the state. See Utah Code 17-27a-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.
  • Subdivision: includes :
              (73)(b)(i) the division or development of land, whether by deed, metes and bounds description, devise and testacy, map, plat, or other recorded instrument, regardless of whether the division includes all or a portion of a parcel or lot; and
              (73)(b)(ii) except as provided in Subsection (73)(c), divisions of land for residential and nonresidential uses, including land used or to be used for commercial, agricultural, and industrial purposes. See Utah Code 17-27a-103
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC
  • Unincorporated: means the area outside of the incorporated area of a municipality. See Utah Code 17-27a-103
  • United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
  • 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