Terms Used In Utah Code > Title 59 > Chapter 1 - General Taxation Policies

• Adjudicative proceeding: means an action or proceeding of the office conducted in accordance with Title 63G, Chapter 4, Administrative Procedures Act. See Utah Code 26B-9-201
• 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
• Administrative cost: means a fee imposed to cover:
       (1)(a) the cost of filing;
       (1)(b) the cost of administering a garnishment;
       (1)(c) the amount the commission pays to a depository institution in accordance with Part 17, Depository Institution Data Match System and Levy Act; or
       (1)(d) a cost similar to Subsections (1)(a) through (c) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. See Utah Code 59-1-1402
• Administrative order: means an order that has been issued by the office, the department, or an administrative agency of another state or other comparable jurisdiction with similar authority to that of the office. See Utah Code 26B-9-201
• Administrator: includes "executor" when the subject matter justifies the use. See Utah Code 68-3-12.5
• 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.
• 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.
• Agreement: means an agreement described in Section 59-1-1704 between a depository institution and the commission. See Utah Code 59-1-1702
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• 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.
• Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
• Appraisal: A determination of property value.
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Ballot proposition: means :
            (1)(a)(i) an opinion question or other question concerning a tax increase submitted to voters for their approval or rejection; or
            (1)(a)(ii) a question submitted to voters concerning the issuance of bonds under Section 11-14-103. See Utah Code 59-1-1602
• 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.
• Books and records: means the following made available in printed or electronic format:
       (2)(a) an account;
       (2)(b) a book;
       (2)(c) an invoice;
       (2)(d) a memorandum;
       (2)(e) a paper;
       (2)(f) a record; or
       (2)(g) an item similar to Subsections (2)(a) through (f) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. See Utah Code 59-1-1402
• Case law: The law as laid down in cases that have been decided in the decisions of the courts.
• Child: means :
       (6)(a) a son or daughter under the age of 18 years who is not otherwise emancipated, self-supporting, married, or a member of the armed forces of the United States;
       (6)(b) a son or daughter over the age of 18 years, while enrolled in high school during the normal and expected year of graduation and not otherwise emancipated, self-supporting, married, or a member of the armed forces of the United States; or
       (6)(c) a son or daughter of any age who is incapacitated from earning a living and is without sufficient means. See Utah Code 26B-9-201
• Child: means the same as that term is defined in Section 26B-9-201. See Utah Code 26B-9-301
• Child support: means the same as that term is defined in Section 26B-9-301. See Utah Code 26B-9-201
• Child support: includes obligations ordered by a tribunal for the support of a spouse or former spouse with whom the child resides if the spousal support is collected with the child support. See Utah Code 26B-9-301
• Child support order: means the same as that term is defined in Section 26B-9-301. See Utah Code 26B-9-201
• Child support order: means a judgment, decree, or order, whether temporary, final, or subject to modification, issued by a tribunal for child support and related costs and fees, interest and penalties, income withholding, attorney fees, and other relief. See Utah Code 26B-9-301
• City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
• 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.
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Deficiency: is a s defined in Section 59-1-1402. See Utah Code 59-1-101
• Deficiency: means :
       (3)(a) the amount by which a tax, fee, or charge exceeds the difference between:

            (3)(a)(i) the sum of:

                 (3)(a)(i)(A) the amount shown as the tax, fee, or charge by a person on the person's return; and

                 (3)(a)(i)(B) any amount previously assessed, or collected without assessment, as a deficiency; and

            (3)(a)(ii) any amount previously abated, credited, refunded, or otherwise repaid with respect to that tax, fee, or charge; or
       (3)(b) if a person does not show an amount as a tax, fee, or charge on the person's return, or if a person does not make a return, the amount by which the tax, fee, or charge exceeds:

            (3)(b)(i) the amount previously assessed, or collected without assessment, as a deficiency; and

            (3)(b)(ii) any amount previously abated, credited, refunded, or otherwise repaid with respect to that tax, fee, or charge. See Utah Code 59-1-1402
• delinquency: means that child support in an amount at least equal to current child support payable for one month is overdue. See Utah Code 26B-9-301
• Delinquent taxpayer: means a person against whom the commission is considered to have obtained a judgment for a liability under Section 59-1-1414. See Utah Code 59-1-1702
• Dependent: A person dependent for support upon another.
• Depository institution: is a depository institution described in Section 7-1-103 that holds or receives deposits, savings, or share accounts. See Utah Code 59-1-1702
• Depository institution data match system: means the database that the commission develops, maintains, and operates in accordance with Section 59-1-1703. See Utah Code 59-1-1702
• Determination date: means the date of an election at which a ballot proposition is considered by voters. See Utah Code 59-1-1602
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
• Docket: A log containing brief entries of court proceedings.
• Donee: The recipient of a gift.
• Donor: The person who makes a gift.
• Election officer: is a s defined in Section 20A-1-102. See Utah Code 59-1-1602
• Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
• Eligible voter: means a person who:
       (4)(a) has registered to vote in accordance with Title 20A, Chapter 2, Voter Registration; and
       (4)(b) is a resident of a voting district or precinct within the taxing entity that is holding an election to consider a ballot proposition. See Utah Code 59-1-1602
• 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 Credit Reporting Act: A federal law, established in 1971 and revised in 1997, that gives consumers the right to see their credit records and correct any mistakes. ^{Source: OCC}
• 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.
• Fiduciary: A trustee, executor, or administrator.
• Fraud: Intentional deception resulting in injury to another.
• 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
• Garnishment: means any legal or equitable procedure through which one or more of the following are required to be withheld for payment of an amount a person owes:
       (4)(a) an asset of the person held by another person; or
       (4)(b) the earnings of the person. See Utah Code 59-1-1402
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Governing body: is a s defined in Section 59-2-102. See Utah Code 59-1-1602
• 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
• Identifying information: means :
       (5)(a) the name of the account holder;
       (5)(b) the social security number of the account holder; or
       (5)(c) other identifying information. See Utah Code 59-1-1702
• Income: means the same as that term is defined in Section 26B-9-101. See Utah Code 26B-9-201
• Income: means the same as that term is defined in Section 26B-9-101. See Utah Code 26B-9-301
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
• Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.
• 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.
• Legal tender: coins, dollar bills, or other currency issued by a government as official money. ^{Source: U.S. Mint}
• Legatee: A beneficiary of a decedent
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Liability: means the following that a person is required to remit to the commission:
       (5)(a) a tax, fee, or charge;
       (5)(b) an addition to a tax, fee, or charge;
       (5)(c) an administrative cost;
       (5)(d) interest that accrues in accordance with Section 59-1-402; or
       (5)(e) a penalty that accrues in accordance with Section 59-1-401. See Utah Code 59-1-1402
• Liability: means the same as that term is defined in Section 59-1-1402. See Utah Code 59-1-1702
• Lien: A claim against real or personal property in satisfaction of a debt.
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• mathematical error: is a s defined in Section 6213(g)(2), Internal Revenue Code. See Utah Code 59-1-1402
• Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
• Oath: A promise to tell the truth.
• Oath: includes "affirmation. See Utah Code 68-3-12.5
• 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.
• Obligee: means an individual, this state, another state, or other comparable jurisdiction to whom a duty of child support is owed, or who is entitled to reimbursement of child support or public assistance. See Utah Code 26B-9-201
• Obligor: means a person, firm, corporation, or the estate of a decedent owing a duty of support to this state, to an individual, to another state, or other corporate jurisdiction in whose behalf this state is acting. See Utah Code 26B-9-201
• Obligor: means the same as that term is defined in Section 26B-9-201. See Utah Code 26B-9-301
• Office: means the Office of Recovery Services. See Utah Code 26B-9-201
• Office: means the Office of Recovery Services. See Utah Code 26B-9-301
• Parent: means a natural parent or an adoptive parent of a dependent child. See Utah Code 26B-9-201
• 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.
• 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
• Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. ^{Source: OCC}
• Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
• Property: includes both real and personal property. See Utah Code 68-3-12.5
• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• Quorum: The number of legislators that must be present to do business.
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Remand: When an appellate court sends a case back to a lower court for further proceedings.
• Service of process: The service of writs or summonses to the appropriate party.
• Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
• Signature: includes a name, mark, or sign written with the intent to authenticate an instrument or writing. See Utah Code 68-3-12.5
• specie legal tender: means gold or silver coin that is issued by the United States. See Utah Code 59-1-1501.1
• 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.
• Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
• Subpoena: A command to a witness to appear and give testimony.
• Support: includes past-due, present, and future obligations established by:
       (27)(a) a tribunal or imposed by law for the financial support, maintenance, medical, or dental care of a dependent child; and
       (27)(b) a tribunal for the financial support of a spouse or former spouse with whom the obligor's dependent child resides if the obligor also owes a child support obligation that is being enforced by the state. See Utah Code 26B-9-201
• Support debt: means the debt created by nonpayment of support. See Utah Code 26B-9-201
• Tax increase: means :
       (6)(a) for a property tax, the imposition of a property tax rate or increase in a property tax rate if the imposition or increase is required to be submitted to voters for their approval or rejection; or
       (6)(b) for a sales and use tax imposed under Chapter 12, Sales and Use Tax Act, a sales and use tax rate that:

            (6)(b)(i) is not currently imposed; or

            (6)(b)(ii) exceeds the sales and use tax rate that is currently imposed. See Utah Code 59-1-1602
• Taxing entity: means :
       (7)(a) a taxing entity as defined in Section 59-2-102; or
       (7)(b) a county, city, or town authorized to impose a sales and use tax under Chapter 12, Sales and Use Tax Act. See Utah Code 59-1-1602
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
• Transferee: means :
       (8)(a) a devisee;
       (8)(b) a distributee;
       (8)(c) a donee;
       (8)(d) an heir;
       (8)(e) a legatee; or
       (8)(f) a person similar to Subsections (8)(a) through (e) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. See Utah Code 59-1-1402
• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
• United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
• Venue: The geographical location in which a case is tried.
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.
• Writ: means an order or precept in writing, issued in the name of:
       (47)(a) the state;
       (47)(b) a court; or
       (47)(c) a judicial officer. 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