Terms Used In Utah Code > Title 59 > Chapter 5 > Part 2 - Mining Severance Tax

• 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
• Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
• 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.
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• 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.
• 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}
• 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.
• 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.
• 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}
• Lien: A claim against real or personal property in satisfaction of a debt.
• Metalliferous minerals: includes any ore, metal, or other substance containing the following:
            (1)(a)(i) aluminum;
            (1)(a)(ii) antimony;
            (1)(a)(iii) arsenic;
            (1)(a)(iv) barium;
            (1)(a)(v) beryllium;
            (1)(a)(vi) bismuth;
            (1)(a)(vii) boron;
            (1)(a)(viii) cadmium;
            (1)(a)(ix) calcium;
            (1)(a)(x) cerium;
            (1)(a)(xi) cesium;
            (1)(a)(xii) chromium;
            (1)(a)(xiii) cobalt;
            (1)(a)(xiv) columbium;
            (1)(a)(xv) copper;
            (1)(a)(xvi) gallium;
            (1)(a)(xvii) germanium;
            (1)(a)(xviii) gold;
            (1)(a)(xix) hafnium;
            (1)(a)(xx) indium;
            (1)(a)(xxi) iridium;
            (1)(a)(xxii) iron;
            (1)(a)(xxiii) lanthanum;
            (1)(a)(xxiv) lead;
            (1)(a)(xxv) lithium;
            (1)(a)(xxvi) manganese;
            (1)(a)(xxvii) mercury;
            (1)(a)(xxviii) molybdenum;
            (1)(a)(xxix) nickel;
            (1)(a)(xxx) osmium;
            (1)(a)(xxxi) palladium;
            (1)(a)(xxxii) platinum;
            (1)(a)(xxxiii) praseodymium;
            (1)(a)(xxxiv) rare earth metals;
            (1)(a)(xxxv) rhenium;
            (1)(a)(xxxvi) rhodium;
            (1)(a)(xxxvii) rubidium;
            (1)(a)(xxxviii) ruthenium;
            (1)(a)(xxxix) samarium;
            (1)(a)(xl) scandium;
            (1)(a)(xli) selenium;
            (1)(a)(xlii) silicon;
            (1)(a)(xliii) silver;
            (1)(a)(xliv) sodium;
            (1)(a)(xlv) strontium;
            (1)(a)(xlvi) tantalum;
            (1)(a)(xlvii) tellurium;
            (1)(a)(xlviii) thallium;
            (1)(a)(xlix) thorium;
            (1)(a)(l) tin;
            (1)(a)(li) titanium;
            (1)(a)(lii) tungsten;
            (1)(a)(liii) uranium;
            (1)(a)(liv) vanadium;
            (1)(a)(lv) yttrium;
            (1)(a)(lvi) zinc; or
            (1)(a)(lvii) zirconium. See Utah Code 59-5-201
• Mine: means an operation for extracting minerals and includes any deposit of valuable metalliferous minerals that are being extracted from a natural deposit, or a secondary source including tails, slag, waste dumps, or other similar secondary source, whether in solution or otherwise. See Utah Code 59-5-201
• Mining: includes the process of leaching minerals from their naturally occurring deposit. See Utah Code 59-5-201
• 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.
• Ore: includes any metalliferous material whose metal content is less than 15% and does not include any material whose metal content is 15% or greater. See Utah Code 59-5-201
• 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
• Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
• Process: means a writ or summons issued in the course of a judicial proceeding. 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
• 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