59-10-1102. Definitions.
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59-10-1102. Definitions.
As used in this part:
(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.
Enacted by Chapter 223 , 2006 General Session