§ 59-10-1101 Title
§ 59-10-1102 Definitions
§ 59-10-1102.1 Apportionment of tax credit
§ 59-10-1103 Tax credit for pass-through entity taxpayer
§ 59-10-1105 Tax credit for hand tools used in farming operations — Procedures for refund — Transfers from General Fund to Income Tax Fund — Rulemaking authority
§ 59-10-1106 Refundable clean energy systems tax credits — Definitions — Certification — Rulemaking authority
§ 59-10-1107 Refundable economic development tax credit
§ 59-10-1108 Refundable motion picture tax credit
§ 59-10-1111 Refundable tax credit for psychiatrists, psychiatric mental health nurse practitioners, and volunteer retired psychiatrists
§ 59-10-1112 Targeted business income tax credit
§ 59-10-1113 Refundable tax credit for nonrenewable hydrogen production system
§ 59-10-1114 Refundable adoption expense tax credit
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Terms Used In Utah Code > Title 59 > Chapter 10 > Part 11 - Refundable Tax Credit Act

  • claimant: means a resident or nonresident person. See Utah Code 59-10-1102
  • Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
  • estate: means a nonresident estate or a resident estate. See Utah Code 59-10-1102
  • Individual: means a natural person and includes aliens and minors. See Utah Code 59-10-103
  • 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
  • Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
  • nonresident estate: means a trust or estate which is not a resident estate or trust. See Utah Code 59-10-103
  • Nonresident individual: means an individual who is not a resident of this state. See Utah Code 59-10-103
  • Pass-through entity: means the same as that term is defined in Section 59-10-1402. See Utah Code 59-10-103
  • Pass-through entity taxpayer: means the same as that term is defined in Section 59-10-1402. See Utah Code 59-10-103
  • 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
  • Resident individual: means an individual who is domiciled in this state for any period of time during the taxable year, but only for the duration of the period during which the individual is domiciled in this state. See Utah Code 59-10-103
  • resident trust: means the same as that term is defined in Section 75-7-103. See Utah Code 59-10-103
  • 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.
  • tax credit: means a tax credit that a claimant, estate, or trust may claim:
         (3)(a) as provided by statute; and
         (3)(b) regardless of whether the claimant, estate, or trust has a tax liability under this chapter for a taxable year. See Utah Code 59-10-1102
  • Taxpayer: means any of the following that has income subject in whole or part to the tax imposed by this chapter:
              (1)(aa)(i) an individual;
              (1)(aa)(ii) an estate, a trust, or a beneficiary of an estate or a trust that is not a pass-through entity or a pass-through entity taxpayer;
              (1)(aa)(iii) a pass-through entity; or
              (1)(aa)(iv) a pass-through entity taxpayer. See Utah Code 59-10-103
  • trust: means a nonresident trust or a resident trust. See Utah Code 59-10-1102
  • United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5