Terms Used In Utah Code > Title 59 > Chapter 10 > Part 5 - Procedure and Administration

• 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
• Arrest: Taking physical custody of a person by lawful authority.
• Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
• 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.
• 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
• Decedent: A deceased person.
• Deficiency: is a s defined in Section 59-1-1402. See Utah Code 59-1-101
• 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
• Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
• Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
• 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.
• Fraud: Intentional deception resulting in injury to another.
• Individual: means a natural person and includes aliens and minors. See Utah Code 59-10-103
• 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.
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• 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
• 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
• Partnership: includes a syndicate, group, pool, joint venture, or other unincorporated organization:
                 (1)(p)(i)(A) through or by means of which any business, financial operation, or venture is carried on; and
                 (1)(p)(i)(B) that is not, within the meaning of this chapter, a trust, an estate, or a corporation. See Utah Code 59-10-103
• 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.
• 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
• Probate: Proving a will
• 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
• resident trust: means the same as that term is defined in Section 75-7-103. See Utah Code 59-10-103
• Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
• 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.
• Summons: Another word for subpoena used by the criminal justice system.
• 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
• 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