Terms Used In Utah Code > Title 59 > Chapter 6 - Mineral Production Tax Withholding

• 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
• 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.
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• Business entity: means a claimant that is a:
       (1)(a) C corporation;
       (1)(b) S corporation;
       (1)(c) general partnership;
       (1)(d) limited liability company;
       (1)(e) limited liability partnership;
       (1)(f) limited partnership; or
       (1)(g) business entity similar to Subsections (1)(c) through (f):

            (1)(g)(i) with respect to which the business entity's income or losses are divided among and passed through to taxpayers; and

            (1)(g)(ii) as defined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. See Utah Code 59-6-101
• Child support: is a s defined in Section 26B-9-301. See Utah Code 26B-9-501
• claimant: means a resident or nonresident person. See Utah Code 59-6-101
• 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.
• Delinquent on a child support obligation: means that a person:
       (2)(a)

            (2)(a)(i) made no payment for 60 days on a current child support obligation as set forth in an administrative or court order;

            (2)(a)(ii) after the 60-day period described in Subsection (2)(a)(i), failed to make a good faith effort under the circumstances to make payment on the child support obligation in accordance with the order; and

            (2)(a)(iii) has not obtained a judicial order staying enforcement of the person's child support obligation, or the amount in arrears; or
       (2)(b)

            (2)(b)(i) made no payment for 60 days on an arrearage obligation of child support as set forth in:

                 (2)(b)(i)(A) a payment schedule;

                 (2)(b)(i)(B) a written agreement with the office; or

                 (2)(b)(i)(C) an administrative or judicial order;

            (2)(b)(ii) after the 60-day period described in Subsection (2)(b)(i), failed to make a good faith effort under the circumstances to make payment on the child support obligation in accordance with the payment schedule, agreement, or order; and

            (2)(b)(iii) has not obtained a judicial order staying enforcement of the person's child support obligation, or the amount in arrears. See Utah Code 26B-9-501
• Driver license: means a license, as defined in Section 53-3-102. See Utah Code 26B-9-501
• 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 59-6-101
• 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
• 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.
• Minerals: means :
       (4)(a) metalliferous minerals as defined in Section 59-2-102;
       (4)(b) nonmetalliferous minerals as defined in Section 59-2-102; or
       (4)(c) a combination of Subsections (4)(a) and (b). See Utah Code 59-6-101
• 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.
• Office: means the Office of Recovery Services. See Utah Code 26B-9-501
• 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
• Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
• Producer: means a person that:
       (5)(a) produces or extracts minerals from deposits in this state; or
       (5)(b) is the first purchaser of minerals produced or extracted from deposits in this state. See Utah Code 59-6-101
• 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
• Statute: A law passed by a legislature.
• tax credit: means a tax credit that a claimant, estate, or trust may claim:
       (6)(a) as provided by statute; and
       (6)(b) regardless of whether the claimant, estate, or trust has a tax liability:

            (6)(b)(i) for a tax imposed under:

                 (6)(b)(i)(A) Chapter 7, Corporate Franchise and Income Taxes;

                 (6)(b)(i)(B) Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act; or

                 (6)(b)(i)(C) Chapter 10, Individual Income Tax Act; and

            (6)(b)(ii) for the taxable year for which the claimant, estate, or trust claims the tax credit. See Utah Code 59-6-101
• Tax return: means a return required by:
       (8)(a) Chapter 7, Corporate Franchise and Income Taxes;
       (8)(b) Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act; or
       (8)(c) Chapter 10, Individual Income Tax Act. See Utah Code 59-6-101
• Taxable year: means the taxable year of a claimant, estate, or trust under:
       (7)(a) Chapter 7, Corporate Franchise and Income Taxes;
       (7)(b) Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act; or
       (7)(c) Chapter 10, Individual Income Tax Act. See Utah Code 59-6-101
• Trust: means a nonresident trust or a resident trust. See Utah Code 59-6-101
• United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
• Withholding return: means a return a producer is required to file under this chapter. See Utah Code 59-6-101
• 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