Utah Code § 59-10-1102
Definitions
Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective
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- Citation
- Utah Code § 59-10-1102, Definitions, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2345000
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Full text
As used in this part:
(1)
(a) Except as provided in Subsection (1)(b) or Subsection 59-10-1103(1)(a), "claimant" means a resident or nonresident person.
(b) "Claimant" does not include an estate or trust.
(2) Except as provided in Subsection 59-10-1103(1)(a), "estate" means a nonresident estate or a resident estate.
(3) "Refundable tax credit" or "tax credit" means a tax credit that a claimant, estate, or trust may claim:
(a) as provided by statute; and
(b) regardless of whether the claimant, estate, or trust has a tax liability under this chapter for a taxable year.
(4) Except as provided in Subsection 59-10-1103(1)(a), "trust" means a nonresident trust or a resident trust.