Terms Used In Utah Code > Title 63N > Chapter 2 > Part 8 - Technology and Life Science Economic Development Act

• Claimant: means the same as that term is defined in Section 59-10-1002. See Utah Code 63N-2-802
• Commission: means the Unified Economic Opportunity Commission created in Section 63N-1a-201. See Utah Code 63N-1a-102
• 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.
• GOEO: means the Governor's Office of Economic Opportunity. See Utah Code 63N-1a-102
• GOEO board: means the Board of Economic Opportunity created in Section 63N-1a-401. See Utah Code 63N-1a-102
• Life science establishment: means the same as that term is defined in Section 59-10-1025. See Utah Code 63N-2-802
• Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
• 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
• 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 under Section 59-10-1025. See Utah Code 63N-2-802
• Tax credit applicant: means a person that applies to the office to receive a tax credit certificate under this part. See Utah Code 63N-2-802
• Tax credit certificate: means a certificate issued by the office that:
       (6)(a) lists the name of the tax credit certificate recipient;
       (6)(b) lists the tax credit certificate recipient's taxpayer identification number;
       (6)(c) lists the amount of the tax credit certificate recipient's tax credits authorized under this part for a taxable year; and
       (6)(d) includes other information as determined by the office. See Utah Code 63N-2-802
• Tax credit certificate recipient: means an eligible claimant, estate, or trust that receives a tax credit certificate in accordance with this part for a tax credit under Section 59-10-1025. See Utah Code 63N-2-802