Utah Code > Title 59 > Chapter 10 > Part 4 – Withholding of Tax
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Terms Used In Utah Code > Title 59 > Chapter 10 > Part 4 - Withholding of Tax
- Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- City: includes , depending on population, a metro township as defined in Section
10-3c-102 . See Utah Code 68-3-12.5 - 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 :(1)(b)(i) an association;(1)(b)(ii) a joint stock company; and(1)(b)(iii) an insurance company. See Utah Code 59-10-103
- Employee: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103
- Employer: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103
- Fiduciary: A trustee, executor, or administrator.
- Fiduciary: means :
(1)(h)(i) a guardian;(1)(h)(ii) a trustee;(1)(h)(iii) an executor;(1)(h)(iv) an administrator;(1)(h)(v) a receiver;(1)(h)(vi) a conservator; or(1)(h)(vii) any person acting in any fiduciary capacity for any individual. See Utah Code 59-10-103- Individual: means a natural person and includes aliens and minors. See Utah Code 59-10-103
- Lien: A claim against real or personal property in satisfaction of a debt.
- Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
- Nonresident individual: means an individual who is not a resident of this state. See Utah Code 59-10-103
- 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.
- Partner: includes a member in a syndicate, group, pool, joint venture, or organization described in Subsection (1)(p)(i). 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- Property: includes both real and personal property. 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
- 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- Trustee: A person or institution holding and administering property in trust.
- 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.
- Wages: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103
- 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