Terms Used In Utah Code > Title 59 > Chapter 1 > Part 14 - Assessment, Collections, and Refunds Act

• 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
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• 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
• City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
• 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
• Docket: A log containing brief entries of court proceedings.
• Donee: The recipient of a gift.
• 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}
• Fraud: Intentional deception resulting in injury to another.
• 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
• 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
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• 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.
• Legatee: A beneficiary of a decedent
• 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
• Lien: A claim against real or personal property in satisfaction of a debt.
• mathematical error: is a s defined in Section 6213(g)(2), Internal Revenue Code. See Utah Code 59-1-1402
• 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 :
       (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
• 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
• Service of process: The service of writs or summonses to the appropriate party.
• 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.
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• 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
• 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.
• 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