Utah Code > Title 31A > Chapter 2 – Administration of the Insurance Laws

Current as of: 2024 | Check for updates | Other versions

		Sections
Part 1	The Insurance Department	31A-2-101 – 31A-2-113
Part 2	Duties and Powers of Commissioner	31A-2-201 – 31A-2-218.1
Part 3	Procedures and Enforcement	31A-2-301 – 31A-2-311
Part 4	Title and Escrow Commission Act	31A-2-401 – 31A-2-405

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Terms Used In Utah Code > Title 31A > Chapter 2 - Administration of the Insurance Laws

Accident and health insurance: means insurance to provide protection against economic losses resulting from:
          (1)(a)(i) a medical condition including:
               (1)(a)(i)(A) a medical care expense; or
               (1)(a)(i)(B) the risk of disability;
          (1)(a)(ii) accident; or
          (1)(a)(iii) sickness. See Utah Code 31A-1-301
Actuary: is a s defined by the commissioner by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. See Utah Code 31A-1-301
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
Administrative unit: means a division of a private nonprofit organization or institution that:
(1)(a) would, if it were a separate entity, be a botanical organization or cultural organization; and
(1)(b) consistently maintains books and records separate from those of its parent organization. See Utah Code 59-12-702
Administrator: means the same as that term is defined in Subsection (187). See Utah Code 31A-1-301
Administrator: includes "executor" when the subject matter justifies the use. See Utah Code 68-3-12.5
Admission or user fees: includes season passes. See Utah Code 59-12-102
Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
Affected area: means the portion of a county in which a tax is imposed under Subsection 59-12-802(4). See Utah Code 59-12-801
Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
Affiliate: means a person who controls, is controlled by, or is under common control with, another person. See Utah Code 31A-1-301
affiliated group: includes a corporation that is qualified to do business but is not otherwise doing business in the state, of an airline; and

(9)(b) that has the workers, expertise, and facilities to perform the following, regardless of whether the business entity performs the following in this state:

(9)(b)(i) check, diagnose, overhaul, and repair:

(9)(b)(i)(A) an onboard system of a fixed wing turbine powered aircraft; and

(9)(b)(i)(B) the parts that comprise an onboard system of a fixed wing turbine powered aircraft;

(9)(b)(ii) assemble, change, dismantle, inspect, and test a fixed wing turbine powered aircraft engine;

(9)(b)(iii) perform at least the following maintenance on a fixed wing turbine powered aircraft:

(9)(b)(iii)(A) an inspection;

(9)(b)(iii)(B) a repair, including a structural repair or modification;

(9)(b)(iii)(C) changing landing gear; and

(9)(b)(iii)(D) addressing issues related to an aging fixed wing turbine powered aircraft;

(9)(b)(iv) completely remove the existing paint of a fixed wing turbine powered aircraft and completely apply new paint to the fixed wing turbine powered aircraft; and

(9)(b)(v) refurbish the interior of a fixed wing turbine powered aircraft in a manner that results in a change in the fixed wing turbine powered aircraft's certification requirements by the authority that certifies the fixed wing turbine powered aircraft. See Utah Code 59-12-102

Agency: means :

(6)(a) a person other than an individual, including a sole proprietorship by which an individual does business under an assumed name; and

(6)(b) an insurance organization licensed or required to be licensed under Section 31A-23a-301, 31A-25-207, or 31A-26-209. See Utah Code 31A-1-301

Agreement: means the Streamlined Sales and Use Tax Agreement adopted on November 12, 2002, including amendments made to the Streamlined Sales and Use Tax Agreement after November 12, 2002. See Utah Code 59-12-102

Agreement combined tax rate: means the sum of the tax rates:

(6)(a) listed under Subsection (7); and

(6)(b) that are imposed within a local taxing jurisdiction. See Utah Code 59-12-102

Agreement sales and use tax: means a tax imposed under:

(7)(a) Subsection 59-12-103(2)(a)(i)(A);

(7)(b) Subsection 59-12-103(2)(b)(i);

(7)(c) Subsection 59-12-103(2)(c)(i);

(7)(d) Subsection 59-12-103(2)(d);

(7)(e) Subsection 59-12-103(2)(e)(i)(A)(I);

(7)(f) Section 59-12-204;

(7)(g) Section 59-12-401;

(7)(h) Section 59-12-402;

(7)(i) Section Utah Code 59-12-102

Aircraft: means the same as that term is defined in Section 72-10-102. See Utah Code 59-12-102

Airline: means the same as that term is defined in Section 59-2-102. See Utah Code 59-12-2202

Airport facility: includes :

(1)(b)(i) an appurtenance to an airport, including a fixed guideway that provides transportation service to or from the airport;

(1)(b)(ii) a control tower, including a radar system;

(1)(b)(iii) a public area of an airport; or

(1)(b)(iv) a terminal facility. See Utah Code 59-12-602

Airport facility: means the same as that term is defined in Section 59-12-602. See Utah Code 59-12-2202

Airport of regional significance: means the same as that term is defined in Section 59-12-2202. See Utah Code 59-12-602 v2

Airport of regional significance: means an airport identified by the Federal Aviation Administration in the most current National Plan of Integrated Airport Systems or an update to the National Plan of Integrated Airport Systems. See Utah Code 59-12-2202

Alcoholic beverage: means a beverage that:

(10)(a) is suitable for human consumption; and

(10)(b) contains . See Utah Code 59-12-102

Alien insurer: means an insurer domiciled outside the United States. See Utah Code 31A-1-301

Alternative energy: means :

(11)(a) biomass energy;

(11)(b) geothermal energy;

(11)(c) hydroelectric energy;

(11)(d) solar energy;

(11)(e) wind energy; or

(11)(f) energy that is derived from:

(11)(f)(i) coal-to-liquids;

(11)(f)(ii) nuclear fuel;

(11)(f)(iii) oil-impregnated diatomaceous earth;

(11)(f)(iv) oil sands;

(11)(f)(v) oil shale;

(11)(f)(vi) petroleum coke; or

(11)(f)(vii) waste heat from:

(11)(f)(vii)(A) an industrial facility; or

(11)(f)(vii)(B) a power station in which an electric generator is driven through a process in which water is heated, turns into steam, and spins a steam turbine. See Utah Code 59-12-102

alternative energy electricity production facility: means a facility that:

(12)(a)(i) uses alternative energy to produce electricity; and

(12)(a)(ii) has a production capacity of two megawatts or greater. See Utah Code 59-12-102

Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.

Ancillary service: includes :

(13)(b)(i) a conference bridging service;

(13)(b)(ii) a detailed communications billing service;

(13)(b)(iii) directory assistance;

(13)(b)(iv) a vertical service; or

(13)(b)(v) a voice mail service. See Utah Code 59-12-102

Annexation: means an annexation to a city or town under Title 10, Chapter 2, Part 4, Annexation. See Utah Code 59-12-2102

Annexation: means an annexation to:

(4)(a) a county under Title 17, Chapter 2, County Consolidations and Annexations; or

(4)(b) a city or town under Title 10, Chapter 2, Part 4, Annexation. See Utah Code 59-12-2202

Annexing area: means an area that is annexed into a city or town. See Utah Code 59-12-2102

Annexing area: means an area that is annexed into a county, city, or town. See Utah Code 59-12-2202

Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.

Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.

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.

Application: means a document:

(10)(a)

(10)(a)(i) completed by an applicant to provide information about the risk to be insured; and

(10)(a)(ii) that contains information that is used by the insurer to evaluate risk and decide whether to:

(10)(a)(ii)(A) insure the risk under:

(10)(a)(ii)(A)(I) the coverage as originally offered; or

(10)(a)(ii)(A)(II) a modification of the coverage as originally offered; or

(10)(a)(ii)(B) decline to insure the risk; or

(10)(b) used by the insurer to gather information from the applicant before issuance of an annuity contract. See Utah Code 31A-1-301

Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization

Aquarium: means a park or building where a collection of water animals and plants is kept for study, conservation, and public exhibition. See Utah Code 59-12-702

Area agency on aging: means the same as that term is defined in Section 26B-6-101. See Utah Code 59-12-102

Armed forces: means the United States Army, Navy, Air Force, Marine Corps, Space Force, and Coast Guard. See Utah Code 68-3-12.5

Arrest: Taking physical custody of a person by lawful authority.

Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.

Assisted cleaning or washing of tangible personal property: means cleaning or washing of tangible personal property if the cleaning or washing labor is primarily performed by an individual:

(16)(a) who is not the purchaser of the cleaning or washing of the tangible personal property; and

(16)(b) at the direction of the seller of the cleaning or washing of the tangible personal property. See Utah Code 59-12-102

Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.

Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.

Authorized carrier: means :

(17)(a) in the case of vehicles operated over public highways, the holder of credentials indicating that the vehicle is or will be operated pursuant to both the International Registration Plan and the International Fuel Tax Agreement;

(17)(b) in the case of aircraft, the holder of a Federal Aviation Administration operating certificate or air carrier's operating certificate; or

(17)(c) in the case of locomotives, freight cars, railroad work equipment, or other rolling stock, a person who uses locomotives, freight cars, railroad work equipment, or other rolling stock in more than one state. See Utah Code 59-12-102

authorized insurer: means an insurer:

(191)(b)(i) holding a valid certificate of authority to do an insurance business in this state; and

(191)(b)(ii) transacting business as authorized by a valid certificate. See Utah Code 31A-1-301

Aviary: means a park or building where a collection of birds is kept for study, conservation, and public exhibition. See Utah Code 59-12-702

Aviation fuel: means fuel that is sold at airports and used exclusively for the operation of aircraft. See Utah Code 59-13-102

Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.

Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.

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}

Bequest: Property gifted by will.

Binder: means the same as that term is defined in Section 31A-21-102. See Utah Code 31A-1-301

Biomass energy: means any of the following that is used as the primary source of energy to produce fuel or electricity:

(18)(a)(i) material from a plant or tree; or

(18)(a)(ii) other organic matter that is available on a renewable basis, including:

(18)(a)(ii)(A) slash and brush from forests and woodlands;

(18)(a)(ii)(B) animal waste;

(18)(a)(ii)(C) waste vegetable oil;

(18)(a)(ii)(D) methane or synthetic gas produced at a landfill, as a byproduct of the treatment of wastewater residuals, or through the conversion of a waste material through a nonincineration, thermal conversion process;

(18)(a)(ii)(E) aquatic plants; and

(18)(a)(ii)(F) agricultural products. See Utah Code 59-12-102

board of directors: means the group of persons with responsibility over, or management of, a corporation, however designated. See Utah Code 31A-1-301

Botanical organization: means :

(4)(a) a private nonprofit organization or institution having as its primary purpose the advancement and preservation of plant science through horticultural display, botanical research, and community education; or

(4)(b) an administrative unit. See Utah Code 59-12-702

Brand family: means :

(1)(a) all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including: "menthol" "lights" "kings" and "100s"; and

(1)(b) any brand name, alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes. See Utah Code 59-14-601

Brand family: is a s defined in Section 59-14-601. See Utah Code 59-14-702

Bundled transaction: means the sale of two or more items of tangible personal property, products, or services if the tangible personal property, products, or services are:

(19)(a)(i) distinct and identifiable; and

(19)(a)(ii) sold for one nonitemized price. See Utah Code 59-12-102

Business income: means income arising from transactions and activity in the regular course of a pass-through entity's trade or business and includes income from tangible and intangible property if the acquisition, management, and disposition of the property constitutes integral parts of the pass-through entity's regular trade or business operations. See Utah Code 59-10-1402

business of insurance: includes :

(98)(a) providing health care insurance by an organization that is or is required to be licensed under this title;

(98)(b) providing a benefit to an employee in the event of a contingency not within the control of the employee, in which the employee is entitled to the benefit as a right, which benefit may be provided either:

(98)(b)(i) by a single employer or by multiple employer groups; or

(98)(b)(ii) through one or more trusts, associations, or other entities;

(98)(c) providing an annuity:

(98)(c)(i) including an annuity issued in return for a gift; and

(98)(c)(ii) except an annuity provided by a person specified in Subsections 31A-22-1305(2) and (3);

(98)(d) providing the characteristic services of a motor club;

(98)(e) providing another person with insurance;

(98)(f) making as insurer, guarantor, or surety, or proposing to make as insurer, guarantor, or surety, a contract or policy offering title insurance;

(98)(g) transacting or proposing to transact any phase of title insurance, including:

(98)(g)(i) solicitation;

(98)(g)(ii) negotiation preliminary to execution;

(98)(g)(iii) execution of a contract of title insurance;

(98)(g)(iv) insuring; and

(98)(g)(v) transacting matters subsequent to the execution of the contract and arising out of the contract, including reinsurance;

(98)(h) transacting or proposing a life settlement; and

(98)(i) doing, or proposing to do, any business in substance equivalent to Subsections (98)(a) through (h) in a manner designed to evade this title. See Utah Code 31A-1-301

C corporation: means the same as that term is defined in Section 1361, Internal Revenue Code. See Utah Code 59-10-1402

Car sharing: means the same as that term is defined in Section 13-48a-101. See Utah Code 59-12-102

Car-sharing program: means the same as that term is defined in Section 13-48a-101. See Utah Code 59-12-102

Certificate: means evidence of insurance given to:

(23)(a) an insured under a group insurance policy; or

(23)(b) a third party. See Utah Code 31A-1-301

Certified automated system: means software certified by the governing board of the agreement that:

(22)(a) calculates the agreement sales and use tax imposed within a local taxing jurisdiction:

(22)(a)(i) on a transaction; and

(22)(a)(ii) in the states that are members of the agreement;

(22)(b) determines the amount of agreement sales and use tax to remit to a state that is a member of the agreement; and

(22)(c) maintains a record of the transaction described in Subsection (22)(a)(i). See Utah Code 59-12-102

Certified service provider: means an agent certified:

(23)(a) by the governing board of the agreement; and

(23)(b) to perform a seller's sales and use tax functions for an agreement sales and use tax, as outlined in the contract between the governing board of the agreement and the certified service provider, other than the seller's obligation under Section 59-12-124 to remit a tax on the seller's own purchases. See Utah Code 59-12-102

Cigarette: means a roll made wholly or in part of tobacco:

(2)(a) regardless of:

(2)(a)(i) the size of the roll;

(2)(a)(ii) the shape of the roll;

(2)(a)(iii) whether the tobacco is flavored, adulterated, or mixed with any other ingredient; or

(2)(a)(iv) whether the tobacco is heated or burned; and

(2)(b) if the roll has a wrapper or cover that is made of paper or any other substance or material except tobacco. See Utah Code 59-14-102

Cigarette rolling machine: means a device or machine that has the capability to produce at least 150 cigarettes in less than 30 minutes. See Utah Code 59-14-102

Cigarette rolling machine operator: means a person who:

(4)(a)

(4)(a)(i) controls, leases, owns, possesses, or otherwise has available for use a cigarette rolling machine; and

(4)(a)(ii) makes the cigarette rolling machine available for use by another person to produce a cigarette; or

(4)(b) offers for sale, at retail, a cigarette produced from the cigarette rolling machine. See Utah Code 59-14-102

claimant: means a resident or nonresident person that has state taxable income. See Utah Code 59-10-1002

claimant: means a resident or nonresident person. See Utah Code 59-10-1102

Clean fuel: means :

(2)(a) the following special fuels:

(2)(a)(i) propane;

(2)(a)(ii) compressed natural gas;

(2)(a)(iii) liquified natural gas;

(2)(a)(iv) electricity; or

(2)(a)(v) hydrogen; or

(2)(b) any motor or special fuel that meets the clean fuel vehicle standards in the federal Clean Air Act Amendments of 1990, Title II. See Utah Code 59-13-102

clothing: means all human wearing apparel suitable for general use. See Utah Code 59-12-102

Coal-to-liquid: means the process of converting coal into a liquid synthetic fuel. See Utah Code 59-12-102

Commercial domicile: means the principal place from which the trade or business of a business entity is directed or managed. See Utah Code 59-10-1402

Commercial use: means the use of gas, electricity, heat, coal, fuel oil, or other fuels that does not constitute industrial use under Subsection (60) or residential use under Subsection (115). See Utah Code 59-12-102

Commission: means the State Tax Commission. See Utah Code 59-13-102

Commission: means the Title and Escrow Commission created in Section 31A-2-403. See Utah Code 31A-2-402

Commission: means the State Tax Commission as defined in Section 59-1-101. See Utah Code 59-14-601

Common carrier: means a person engaged in or transacting the business of transporting passengers, freight, merchandise, or other property for hire within this state. See Utah Code 59-12-102

Component part: includes :

(28)(a) poultry, dairy, and other livestock feed, and their components;

(28)(b) baling ties and twine used in the baling of hay and straw;

(28)(c) fuel used for providing temperature control of orchards and commercial greenhouses doing a majority of their business in wholesale sales, and for providing power for off-highway type farm machinery; and

(28)(d) feed, seeds, and seedlings. See Utah Code 59-12-102

Computer: means an electronic device that accepts information:

(29)(a)

(29)(a)(i) in digital form; or

(29)(a)(ii) in a form similar to digital form; and

(29)(b) manipulates that information for a result based on a sequence of instructions. See Utah Code 59-12-102

Computer software: means a set of coded instructions designed to cause:

(30)(a) a computer to perform a task; or

(30)(b) automatic data processing equipment to perform a task. See Utah Code 59-12-102

Computer software maintenance contract: means a contract that obligates a seller of computer software to provide a customer with:

(31)(a) future updates or upgrades to computer software;

(31)(b) support services with respect to computer software; or

(31)(c) a combination of Subsections (31)(a) and (b). See Utah Code 59-12-102

Concurrence: means the entities given a concurring role must jointly agree for the action to be taken. See Utah Code 31A-2-402

Conference bridging service: means an ancillary service that links two or more participants of an audio conference call or video conference call. See Utah Code 59-12-102

Construction materials: means any tangible personal property that will be converted into real property. See Utah Code 59-12-102

consultant: means a person who:

(99)(a) advises another person about insurance needs and coverages;

(99)(b) is compensated by the person advised on a basis not directly related to the insurance placed; and

(99)(c) except as provided in Section 31A-23a-501, is not compensated directly or indirectly by an insurer or producer for advice given. See Utah Code 31A-1-301

Consumer: means a person that is not required:

(5)(a) under Section 59-14-201 to obtain a license under Section 59-14-202;

(5)(b) under Section 59-14-301 to obtain a license under Section 59-14-202; or

(5)(c) to obtain a license under Section 59-14-803. See Utah Code 59-14-102

Consumer Price Index: means the Consumer Price Index for All Urban Consumers as published by the Bureau of Labor Statistics of the United States Department of Labor. See Utah Code 59-13-102

contribution: means a contribution a resident or nonresident individual makes on an individual income tax return as allowed by this part. See Utah Code 59-10-1302

Convention facility: means any publicly owned or operated convention center, sports arena, or other facility at which conventions, conferences, and other gatherings are held and whose primary business or function is to host such conventions, conferences, and other gatherings. See Utah Code 59-12-602

Conviction: A judgement of guilt against a criminal defendant.

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.

Corporation: means an insurance corporation, except when referring to:

(34)(a)(i) a corporation doing business:

(34)(a)(i)(A) as:

(34)(a)(i)(A)(I) an insurance producer;

(34)(a)(i)(A)(II) a surplus lines producer;

(34)(a)(i)(A)(III) a limited line producer;

(34)(a)(i)(A)(IV) a consultant;

(34)(a)(i)(A)(V) a managing general agent;

(34)(a)(i)(A)(VI) a reinsurance intermediary;

(34)(a)(i)(A)(VII) a third party administrator; or

(34)(a)(i)(A)(VIII) an adjuster; and

(34)(a)(i)(B) under:

(34)(a)(i)(B)(I) Chapter 23a, Insurance Marketing - Licensing Producers, Consultants, and Reinsurance Intermediaries;

(34)(a)(i)(B)(II) Chapter 25, Third Party Administrators; or

(34)(a)(i)(B)(III) Chapter 26, Insurance Adjusters; or

(34)(a)(ii) a noninsurer that is part of a holding company system under Chapter 16, Insurance Holding Companies. See Utah Code 31A-1-301

Corporation: includes :

(1)(b)(i) an association;

(1)(b)(ii) a joint stock company; and

(1)(b)(iii) an insurance company. See Utah Code 59-10-103

Council of governments: means the same as that term is defined in Section Utah Code 59-12-2202

Creditor: means a person, including an insured, having a claim, whether:

(39)(a) matured;

(39)(b) unmatured;

(39)(c) liquidated;

(39)(d) unliquidated;

(39)(e) secured;

(39)(f) unsecured;

(39)(g) absolute;

(39)(h) fixed; or

(39)(i) contingent. See Utah Code 31A-1-301

Cultural facility: means any publicly owned or operated museum, theater, art center, music hall, or other cultural or arts facility. See Utah Code 59-12-602

Cultural organization: includes , for purposes of Subsections 59-12-704(1)(d) and (10) only:

(6)(b)(i) a private nonprofit organization or institution having as the private nonprofit organization's or institution's primary purpose the advancement and preservation of history; or

(6)(b)(ii) a municipal or county cultural council having as the municipal or county cultural council's primary purpose the advancement and preservation of:

(6)(b)(ii)(A) history;

(6)(b)(ii)(B) natural history;

(6)(b)(ii)(C) art;

(6)(b)(ii)(D) music;

(6)(b)(ii)(E) theater; or

(6)(b)(ii)(F) dance. See Utah Code 59-12-702 v2

Custodian institution: means a financial institution in this state as defined under Section 7-1-103 that:

(1)(a)(i) has authority under Title 7, Chapter 5, Trust Business, to engage in a trust business; and

(1)(a)(ii) is approved by the commissioner to have custody of deposited securities, whether physically, through the Federal Reserve book-entry system, or through a clearing corporation as defined under Subsection 70A-8-101(1). See Utah Code 31A-2-206

Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.

Decedent: A deceased person.

Decedent: means a deceased natural person. See Utah Code 59-11-102

Deemer clause: means a provision under this title under which upon the occurrence of a condition precedent, the commissioner is considered to have taken a specific action. See Utah Code 31A-1-301

Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.

Deficiency: is a s defined in Section 59-1-1402. See Utah Code 59-1-101

Delivered electronically: means delivered to a purchaser by means other than tangible storage media. See Utah Code 59-12-102

Delivery charge: includes a charge for the following:

(35)(b)(i) transportation;

(35)(b)(ii) shipping;

(35)(b)(iii) postage;

(35)(b)(iv) handling;

(35)(b)(v) crating; or

(35)(b)(vi) packing. See Utah Code 59-12-102

Department: means the Insurance Department. See Utah Code 31A-1-301

Dependent: A person dependent for support upon another.

Dependent beneficiary: means an individual who:

(5)(a) is claimed as a dependent under Section 151, Internal Revenue Code, on another person's federal income tax return; and

(5)(b) is a beneficiary of a trust that is a pass-through entity. See Utah Code 59-10-1402

Detailed telecommunications billing service: means an ancillary service of separately stating information pertaining to individual calls on a customer's billing statement. See Utah Code 59-12-102

Devise: To gift property by will.

Diesel fuel: includes any combustible liquid, by whatever name the liquid may be known or sold, when the liquid is used in an internal combustion engine for the generation of power to operate a motor vehicle licensed to operate on the highway, except fuel that is subject to the tax imposed in Part 2, Motor Fuel, and Part 4, Aviation Fuel, of this chapter. See Utah Code 59-13-102

Diesel gallon equivalent: means 6. See Utah Code 59-13-102

Dietary supplement: means a product, other than tobacco, that:

(37)(a) is intended to supplement the diet;

(37)(b) contains one or more of the following dietary ingredients:

(37)(b)(i) a vitamin;

(37)(b)(ii) a mineral;

(37)(b)(iii) an herb or other botanical;

(37)(b)(iv) an amino acid;

(37)(b)(v) a dietary substance for use by humans to supplement the diet by increasing the total dietary intake; or

(37)(b)(vi) a concentrate, metabolite, constituent, extract, or combination of any ingredient described in Subsections (37)(b)(i) through (v);

(37)(c)

(37)(c)(i) except as provided in Subsection (37)(c)(ii), is intended for ingestion in:

(37)(c)(i)(A) tablet form;

(37)(c)(i)(B) capsule form;

(37)(c)(i)(C) powder form;

(37)(c)(i)(D) softgel form;

(37)(c)(i)(E) gelcap form; or

(37)(c)(i)(F) liquid form; or

(37)(c)(ii) if the product is not intended for ingestion in a form described in Subsections (37)(c)(i)(A) through (F), is not represented:

(37)(c)(ii)(A) as conventional food; and

(37)(c)(ii)(B) for use as a sole item of:

(37)(c)(ii)(B)(I) a meal; or

(37)(c)(ii)(B)(II) the diet; and

(37)(d) is required to be labeled as a dietary supplement:

(37)(d)(i) identifiable by the "Supplemental Facts" box found on the label; and

(37)(d)(ii) as required by Utah Code 59-12-102

Digital audio work: includes a ringtone. See Utah Code 59-12-102

Digital audio-visual work: means a series of related images which, when shown in succession, imparts an impression of motion, together with accompanying sounds, if any. See Utah Code 59-12-102

Digital book: means a work that is generally recognized in the ordinary and usual sense as a book. See Utah Code 59-12-102

Direct mail: includes tangible personal property supplied directly or indirectly by a purchaser to a seller of direct mail for inclusion in a package containing the printed material. See Utah Code 59-12-102

Directory assistance: means an ancillary service of providing:

(42)(a) address information; or

(42)(b) telephone number information. See Utah Code 59-12-102

Disability: means a physiological or psychological condition that partially or totally limits an individual's ability to:

(51)(a) perform the duties of:

(51)(a)(i) that individual's occupation; or

(51)(a)(ii) an occupation for which the individual is reasonably suited by education, training, or experience; or

(51)(b) perform two or more of the following basic activities of daily living:

(51)(b)(i) eating;

(51)(b)(ii) toileting;

(51)(b)(iii) transferring;

(51)(b)(iv) bathing; or

(51)(b)(v) dressing. See Utah Code 31A-1-301

Disposable home medical equipment or supplies: means medical equipment or supplies that:

(43)(a)(i) cannot withstand repeated use; and

(43)(a)(ii) are purchased by, for, or on behalf of a person other than:

(43)(a)(ii)(A) a health care facility as defined in Section 26B-2-201;

(43)(a)(ii)(B) a health care provider as defined in Section 78B-3-403;

(43)(a)(ii)(C) an office of a health care provider described in Subsection (43)(a)(ii)(B); or

(43)(a)(ii)(D) a person similar to a person described in Subsections (43)(a)(ii)(A) through (C). See Utah Code 59-12-102

Distributable net income: means the same as that term is defined in Section 643, Internal Revenue Code. See Utah Code 59-10-103

Distributor: means any person in this state who:

(7)(a) imports or causes to be imported motor fuel for use, distribution, or sale, whether at retail or wholesale;

(7)(b) produces, refines, manufactures, or compounds motor fuel in this state for use, distribution, or sale in this state;

(7)(c) is engaged in the business of purchasing motor fuel for resale in wholesale quantities to retail dealers of motor fuel and who accounts for his own motor fuel tax liability; or

(7)(d) for purposes of Part 4, Aviation Fuel, only, makes retail sales of aviation fuel to:

(7)(d)(i) federally certificated air carriers; and

(7)(d)(ii) other persons. See Utah Code 59-13-102

Distributor: means a person, wherever residing or located, who purchases nontax-paid cigarettes and stores, sells, or otherwise disposes of the cigarettes. See Utah Code 59-14-601

Docket: A log containing brief entries of court proceedings.

Domestic insurer: means an insurer organized under the laws of this state. See Utah Code 31A-1-301

Donee: The recipient of a gift.

Drilling equipment manufacturer: means a facility:

(44)(a) located in the state;

(44)(b) with respect to which 51% or more of the manufacturing activities of the facility consist of manufacturing component parts of drilling equipment;

(44)(c) that uses pressure of 800,000 or more pounds per square inch as part of the manufacturing process; and

(44)(d) that uses a temperature of 2,000 or more degrees Fahrenheit as part of the manufacturing process. See Utah Code 59-12-102

Drug: means a compound, substance, or preparation, or a component of a compound, substance, or preparation that is:

(45)(a)(i) recognized in:

(45)(a)(i)(A) the official United States Pharmacopoeia;

(45)(a)(i)(B) the official Homeopathic Pharmacopoeia of the United States;

(45)(a)(i)(C) the official National Formulary; or

(45)(a)(i)(D) a supplement to a publication listed in Subsections (45)(a)(i)(A) through (C);

(45)(a)(ii) intended for use in the:

(45)(a)(ii)(A) diagnosis of disease;

(45)(a)(ii)(B) cure of disease;

(45)(a)(ii)(C) mitigation of disease;

(45)(a)(ii)(D) treatment of disease; or

(45)(a)(ii)(E) prevention of disease; or

(45)(a)(iii) intended to affect:

(45)(a)(iii)(A) the structure of the body; or

(45)(a)(iii)(B) any function of the body. See Utah Code 59-12-102

Dual licensed title licensee: means a title licensee who holds:

(3)(a) an individual title insurance producer license as a title licensee; and

(3)(b) a license or certificate under:

(3)(b)(i) Title 61, Chapter 2c, Utah Residential Mortgage Practices and Licensing Act;

(3)(b)(ii) Title 61, Chapter 2f, Real Estate Licensing and Practices Act; or

(3)(b)(iii) Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act. See Utah Code 31A-2-402

Durable medical equipment: includes parts used in the repair or replacement of the equipment described in Subsection (46)(a). See Utah Code 59-12-102

Dyed diesel fuel: means diesel fuel that is dyed in accordance with Utah Code 59-13-102

Electronic: means :

(47)(a) relating to technology; and

(47)(b) having:

(47)(b)(i) electrical capabilities;

(47)(b)(ii) digital capabilities;

(47)(b)(iii) magnetic capabilities;

(47)(b)(iv) wireless capabilities;

(47)(b)(v) optical capabilities;

(47)(b)(vi) electromagnetic capabilities; or

(47)(b)(vii) capabilities similar to Subsections (47)(b)(i) through (vi). See Utah Code 59-12-102

Electronic cigarette: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102

Electronic cigarette product: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102

Electronic financial payment service: means an establishment:

(48)(a) within NAICS Code 522320, Financial Transactions Processing, Reserve, and Clearinghouse Activities, of the 2012 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget; and

(48)(b) that performs electronic financial payment services. See Utah Code 59-12-102

Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}

Eligible political subdivision: means a political subdivision that:

(11)(a) provides public transit services;

(11)(b) is not a public transit district; and

(11)(c) is not annexed into a public transit district. See Utah Code 59-12-2202

Emergency medical services: means the same as that term is defined in Section 53-2d-101. See Utah Code 59-12-801

Employee: means :

(57)(a) an individual employed by an employer; or

(57)(b) an individual who meets the requirements of Subsection (55)(b). See Utah Code 31A-1-301

Employee: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103

Employee: means the same as that term is defined in Section 59-10-401. See Utah Code 59-12-102

Employer: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103

Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.

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}

Escrow: Money given to a third party to be held for payment until certain conditions are met.

Escrow: means :

(64)(a)(i) a transaction that effects the sale, transfer, encumbering, or leasing of real property, when a person not a party to the transaction, and neither having nor acquiring an interest in the title, performs, in accordance with the written instructions or terms of the written agreement between the parties to the transaction, any of the following actions:

(64)(a)(i)(A) the explanation, holding, or creation of a document; or

(64)(a)(i)(B) the receipt, deposit, and disbursement of money; or

(64)(a)(ii) a settlement or closing involving:

(64)(a)(ii)(A) a mobile home;

(64)(a)(ii)(B) a grazing right;

(64)(a)(ii)(C) a water right; or

(64)(a)(ii)(D) other personal property authorized by the commissioner. See Utah Code 31A-1-301

estate: means a nonresident estate or a resident estate that has state taxable income. See Utah Code 59-10-1002

estate: means a nonresident estate or a resident estate. See Utah Code 59-10-1102

Exchange agreement: means an agreement between licensed suppliers where one is a position holder in a terminal who agrees to deliver taxable special fuel to the other supplier or the other supplier's customer at the loading rack of the terminal where the delivering supplier holds an inventory position. See Utah Code 59-13-102

Executor: A male person named in a will to carry out the decedent

Executor: includes "administrator" when the subject matter justifies the use. See Utah Code 68-3-12.5

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.

Father: means a parent who is of the male sex. See Utah Code 68-3-12.5

Federal credit: means the maximum amount of the credit for state death taxes allowed by Section 2011 in respect to a decedent's taxable estate. See Utah Code 59-11-102

Federal Reserve book-entry system: means the computerized system sponsored by the United States Department of the Treasury and certain other agencies and instrumentalities of the United States for holding and transferring securities of the United States government and other agencies and instrumentalities. See Utah Code 31A-2-206

Federally certificated air carrier: means a person who holds a certificate issued by the Federal Aviation Administration authorizing the person to conduct an all-cargo operation or scheduled operation, as defined in Utah Code 59-13-102

Federally qualified health center: means the same as that term is defined in Utah Code 59-12-801

Fiduciary: A trustee, executor, or administrator.

Fiduciary: means :

(1)(h)(i) a guardian;

(1)(h)(ii) a trustee;

(1)(h)(iii) an executor;

(1)(h)(iv) an administrator;

(1)(h)(v) a receiver;

(1)(h)(vi) a conservator; or

(1)(h)(vii) any person acting in any fiduciary capacity for any individual. See Utah Code 59-10-103

fifth wheel trailer: means a portable vehicle without motive power, designed as a temporary dwelling for travel, recreational, or vacation use that does not require a special highway movement permit when drawn by a self-propelled motor vehicle. See Utah Code 59-12-602

Filed: means that a filing is:

(69)(a)(i) submitted to the department as required by and in accordance with applicable statute, rule, or filing order;

(69)(a)(ii) received by the department within the time period provided in applicable statute, rule, or filing order; and

(69)(a)(iii) accompanied by the appropriate fee in accordance with:

(69)(a)(iii)(A) Section 31A-3-103; or

(69)(a)(iii)(B) rule. See Utah Code 31A-1-301

Filing: when used as a noun, means an item required to be filed with the department including:

(70)(a) a policy;

(70)(b) a rate;

(70)(c) a form;

(70)(d) a document;

(70)(e) a plan;

(70)(f) a manual;

(70)(g) an application;

(70)(h) a report;

(70)(i) a certificate;

(70)(j) an endorsement;

(70)(k) an actuarial certification;

(70)(l) a licensee annual statement;

(70)(m) a licensee renewal application;

(70)(n) an advertisement;

(70)(o) a binder; or

(70)(p) an outline of coverage. See Utah Code 31A-1-301

Final pass-through entity taxpayer: means a pass-through entity taxpayer who is a resident or nonresident individual. See Utah Code 59-10-1402

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.

Fixed guideway: means a public transit facility that uses and occupies:

(50)(a) rail for the use of public transit; or

(50)(b) a separate right-of-way for the use of public transit. See Utah Code 59-12-102

Fixed guideway: means the same as that term is defined in Section 59-12-102. See Utah Code 59-12-2202

Fixed wing turbine powered aircraft: means an aircraft that:

(51)(a) is powered by turbine engines;

(51)(b) operates on jet fuel; and

(51)(c) has wings that are permanently attached to the fuselage of the aircraft. See Utah Code 59-12-102

Fixed wireless service: means a telecommunications service that provides radio communication between fixed points. See Utah Code 59-12-102

Food and food ingredients: includes an item described in Subsection (99)(b)(iii). See Utah Code 59-12-102

Form: means one of the following prepared for general use:

(74)(a)(i) a policy;

(74)(a)(ii) a certificate;

(74)(a)(iii) an application;

(74)(a)(iv) an outline of coverage; or

(74)(a)(v) an endorsement. See Utah Code 31A-1-301

Fraud: Intentional deception resulting in injury to another.

Freestanding urgent care center: means a facility that provides outpatient health care service:

(4)(a) on an as-needed basis, without an appointment;

(4)(b) to the public;

(4)(c) for the diagnosis and treatment of a medical condition if that medical condition does not require hospitalization or emergency intervention for a life threatening or potentially permanently disabling condition; and

(4)(d) including one or more of the following services:

(4)(d)(i) a medical history physical examination;

(4)(d)(ii) an assessment of health status; or

(4)(d)(iii) treatment:

(4)(d)(iii)(A) for a variety of medical conditions; and

(4)(d)(iii)(B) that is commonly offered in a physician's office. See Utah Code 59-12-801

Fuels: means any gas, liquid, solid, mixture, or other energy source which is generally used in an engine or motor for the generation of power, including aviation fuel, clean fuel, diesel fuel, motor fuel, and special fuel. See Utah Code 59-13-102

Fundraising sales: means sales:

(54)(a)(i)

(54)(a)(i)(A) made by a school; or

(54)(a)(i)(B) made by a school student;

(54)(a)(ii) that are for the purpose of raising funds for the school to purchase equipment, materials, or provide transportation; and

(54)(a)(iii) that are part of an officially sanctioned school activity. See Utah Code 59-12-102

Gasoline gallon equivalent: means :

(12)(a) 5. See Utah Code 59-13-102

Geothermal energy: means energy contained in heat that continuously flows outward from the earth that is used as the sole source of energy to produce electricity. See Utah Code 59-12-102

Governing board of the agreement: means the governing board of the agreement that is:

(56)(a) authorized to administer the agreement; and

(56)(b) established in accordance with the agreement. See Utah Code 59-12-102

governmental entity: means :

(57)(a)(i) the executive branch of the state, including all departments, institutions, boards, divisions, bureaus, offices, commissions, and committees;

(57)(a)(ii) the judicial branch of the state, including the courts, the Judicial Council, the Administrative Office of the Courts, and similar administrative units in the judicial branch;

(57)(a)(iii) the legislative branch of the state, including the House of Representatives, the Senate, the Legislative Printing Office, the Office of Legislative Research and General Counsel, the Office of the Legislative Auditor General, and the Office of the Legislative Fiscal Analyst;

(57)(a)(iv) the National Guard;

(57)(a)(v) an independent entity as defined in Section 63E-1-102; or

(57)(a)(vi) a political subdivision as defined in Section 17B-1-102. See Utah Code 59-12-102

Grantor: The person who establishes a trust and places property into it.

Guaranteed annuity interest: means the same as that term is defined in 26 C. See Utah Code 59-10-103

Health benefit plan: means a policy, contract, certificate, or agreement offered or issued by an insurer to provide, deliver, arrange for, pay for, or reimburse any of the costs of health care, including major medical expense coverage. See Utah Code 31A-1-301

Health care: means any of the following intended for use in the diagnosis, treatment, mitigation, or prevention of a human ailment or impairment:

(83)(a) a professional service;

(83)(b) a personal service;

(83)(c) a facility;

(83)(d) equipment;

(83)(e) a device;

(83)(f) supplies; or

(83)(g) medicine. See Utah Code 31A-1-301

health insurance: means insurance providing:

(84)(a)(i) a health care benefit; or

(84)(a)(ii) payment of an incurred health care expense. See Utah Code 31A-1-301

Highway: means every way or place, of whatever nature, generally open to the use of the public for the purpose of vehicular travel notwithstanding that the way or place may be temporarily closed for the purpose of construction, maintenance, or repair. See Utah Code 59-13-102

Highway: includes :

(15)(a) a public bridge;

(15)(b) a county way;

(15)(c) a county road;

(15)(d) a common road; and

(15)(e) a state road. See Utah Code 68-3-12.5

Hydroelectric energy: means water used as the sole source of energy to produce electricity. See Utah Code 59-12-102

Importer: means a person that imports into the United States, either directly or indirectly, a finished cigarette for sale or distribution. See Utah Code 59-14-102

Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. ^{Source: FDIC}

Indian tribal entity: means a federally recognized Indian tribe, tribal entity, or any other person doing business as a distributor or retailer of cigarettes on tribal lands located in the state. See Utah Code 59-14-102

Individual: means a natural person. See Utah Code 31A-1-301

Individual: means a natural person and includes aliens and minors. See Utah Code 59-10-103

Individual-owned shared vehicle: means the same as that term is defined in Section 13-48a-101. See Utah Code 59-12-102

Industrial use: means the use of natural gas, electricity, heat, coal, fuel oil, or other fuels:

(60)(a) in mining or extraction of minerals;

(60)(b) in agricultural operations to produce an agricultural product up to the time of harvest or placing the agricultural product into a storage facility, including:

(60)(b)(i) commercial greenhouses;

(60)(b)(ii) irrigation pumps;

(60)(b)(iii) farm machinery;

(60)(b)(iv) implements of husbandry as defined in Section 41-1a-102 that are not registered under Title 41, Chapter 1a, Part 2, Registration; and

(60)(b)(v) other farming activities;

(60)(c) in manufacturing tangible personal property at an establishment described in:

(60)(c)(i) SIC Codes 2000 to 3999 of the 1987 Standard Industrial Classification Manual of the federal Executive Office of the President, Office of Management and Budget; or

(60)(c)(ii) a NAICS code within NAICS Sector 31-33, Manufacturing, of the 2017 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget;

(60)(d) by a scrap recycler if:

(60)(d)(i) from a fixed location, the scrap recycler utilizes machinery or equipment to process one or more of the following items into prepared grades of processed materials for use in new products:

(60)(d)(i)(A) iron;

(60)(d)(i)(B) steel;

(60)(d)(i)(C) nonferrous metal;

(60)(d)(i)(D) paper;

(60)(d)(i)(E) glass;

(60)(d)(i)(F) plastic;

(60)(d)(i)(G) textile; or

(60)(d)(i)(H) rubber; and

(60)(d)(ii) the new products under Subsection (60)(d)(i) would otherwise be made with nonrecycled materials; or

(60)(e) in producing a form of energy or steam described in Subsection 54-2-1(3)(a) by a cogeneration facility as defined in Section 54-2-1. See Utah Code 59-12-102

Installation charge: means a charge for installing:

(61)(a)(i) tangible personal property; or

(61)(a)(ii) a product transferred electronically. See Utah Code 59-12-102

Institution: means an institution of higher education listed in Subsection 53B-1-102(1)(a). See Utah Code 59-12-702

Institution of higher education: means an institution of higher education listed in Section 53B-2-101. See Utah Code 59-12-102

Insurance: includes :

(96)(b)(i) a risk distributing arrangement providing for compensation or replacement for damages or loss through the provision of a service or a benefit in kind;

(96)(b)(ii) a contract of guaranty or suretyship entered into by the guarantor or surety as a business and not as merely incidental to a business transaction; and

(96)(b)(iii) a plan in which the risk does not rest upon the person who makes an arrangement, but with a class of persons who have agreed to share the risk. See Utah Code 31A-1-301

Insurance adjuster: means a person who directs or conducts the investigation, negotiation, or settlement of a claim under an insurance policy other than life insurance or an annuity, on behalf of an insurer, policyholder, or a claimant under an insurance policy. See Utah Code 31A-1-301

insurance company: means a person doing an insurance business as a principal including:

(104)(a)(i) a fraternal benefit society;

(104)(a)(ii) an issuer of a gift annuity other than an annuity specified in Subsections 31A-22-1305(2) and (3);

(104)(a)(iii) a motor club;

(104)(a)(iv) an employee welfare plan;

(104)(a)(v) a person purporting or intending to do an insurance business as a principal on that person's own account; and

(104)(a)(vi) a health maintenance organization. See Utah Code 31A-1-301

Insured: means a person to whom or for whose benefit an insurer makes a promise in an insurance policy and includes:

(103)(a)(i) a policyholder;

(103)(a)(ii) a subscriber;

(103)(a)(iii) a member; and

(103)(a)(iv) a beneficiary. See Utah Code 31A-1-301

Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.

Large public transit district: means the same as that term is defined in Section 17B-2a-802. See Utah Code 59-12-2202

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}

Legal tender: coins, dollar bills, or other currency issued by a government as official money. ^{Source: U.S. Mint}

Legatee: A beneficiary of a decedent

Lesson: means a fixed period of time for the duration of which a trained instructor:

(64)(a) is present with a student in person or by video; and

(64)(b) actively instructs the student, including by providing observation or feedback. See Utah Code 59-12-102

Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.

Liability insurance: includes :

(112)(b)(i) vehicle liability insurance;

(112)(b)(ii) residential dwelling liability insurance; and

(112)(b)(iii) making inspection of, and issuing a certificate of inspection upon, an elevator, boiler, machinery, or apparatus of any kind when done in connection with insurance on the elevator, boiler, machinery, or apparatus. See Utah Code 31A-1-301

License: includes a certificate of authority issued to an insurer. See Utah Code 31A-1-301

Lien: A claim against real or personal property in satisfaction of a debt.

Life insurance: means :

(114)(a)(i) insurance on a human life; and

(114)(a)(ii) insurance pertaining to or connected with human life. See Utah Code 31A-1-301

Life science establishment: means an establishment in this state that is classified under the following NAICS codes of the 2007 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget:

(65)(a) NAICS Code 33911, Medical Equipment and Supplies Manufacturing;

(65)(b) NAICS Code 334510, Electromedical and Electrotherapeutic Apparatus Manufacturing; or

(65)(c) NAICS Code 334517, Irradiation Apparatus Manufacturing. See Utah Code 59-12-102

Life science research and development facility: means a facility owned, leased, or rented by a life science establishment if research and development is performed in 51% or more of the total area of the facility. See Utah Code 59-12-102

Little cigar: means a roll for smoking that:

(12)(a) is made wholly or in part of tobacco;

(12)(b) uses an integrated cellulose acetate filter or other similar filter; and

(12)(c) is wrapped in a substance:

(12)(c)(i) containing tobacco; and

(12)(c)(ii) that is not exclusively natural leaf tobacco. See Utah Code 59-14-102

Load and leave: means delivery to a purchaser by use of a tangible storage media if the tangible storage media is not physically transferred to the purchaser. See Utah Code 59-12-102

Local taxing jurisdiction: means a:

(68)(a) county that is authorized to impose an agreement sales and use tax;

(68)(b) city that is authorized to impose an agreement sales and use tax; or

(68)(c) town that is authorized to impose an agreement sales and use tax. See Utah Code 59-12-102

Major collector highway: means the same as that term is defined in Section Utah Code 59-12-2202

Manufactured home: means the same as that term is defined in Section 15A-1-302. See Utah Code 59-12-102

manufacturer: means a person that:

(13)(a)(i) manufactures, fabricates, assembles, processes, or labels a finished cigarette; or

(13)(a)(ii) makes, modifies, mixes, manufactures, fabricates, assembles, processes, labels, repackages, relabels, or imports an electronic cigarette product or a nicotine product. See Utah Code 59-14-102

Manufacturing facility: means :

(70)(a) an establishment described in:

(70)(a)(i) SIC Codes 2000 to 3999 of the 1987 Standard Industrial Classification Manual of the federal Executive Office of the President, Office of Management and Budget; or

(70)(a)(ii) a NAICS code within NAICS Sector 31-33, Manufacturing, of the 2017 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget;

(70)(b) a scrap recycler if:

(70)(b)(i) from a fixed location, the scrap recycler utilizes machinery or equipment to process one or more of the following items into prepared grades of processed materials for use in new products:

(70)(b)(i)(A) iron;

(70)(b)(i)(B) steel;

(70)(b)(i)(C) nonferrous metal;

(70)(b)(i)(D) paper;

(70)(b)(i)(E) glass;

(70)(b)(i)(F) plastic;

(70)(b)(i)(G) textile; or

(70)(b)(i)(H) rubber; and

(70)(b)(ii) the new products under Subsection (70)(b)(i) would otherwise be made with nonrecycled materials; or

(70)(c) a cogeneration facility as defined in Section 54-2-1 if the cogeneration facility is placed in service on or after May 1, 2006. See Utah Code 59-12-102

Marketplace: includes a store, a booth, an Internet website, a catalog, or a dedicated sales software application. See Utah Code 59-12-102

Marketplace facilitator: means a person, including an affiliate of the person, that enters into a contract, an agreement, or otherwise with sellers, for consideration, to facilitate the sale of a seller's product through a marketplace that the person owns, operates, or controls and that directly or indirectly:

(72)(a)(i) does any of the following:

(72)(a)(i)(A) lists, makes available, or advertises tangible personal property, a product transferred electronically, or a service for sale by a marketplace seller on a marketplace that the person owns, operates, or controls;

(72)(a)(i)(B) facilitates the sale of a marketplace seller's tangible personal property, product transferred electronically, or service by transmitting or otherwise communicating an offer or acceptance of a retail sale between the marketplace seller and a purchaser using the marketplace;

(72)(a)(i)(C) owns, rents, licenses, makes available, or operates any electronic or physical infrastructure or any property, process, method, copyright, trademark, or patent that connects a marketplace seller to a purchaser for the purpose of making a retail sale of tangible personal property, a product transferred electronically, or a service;

(72)(a)(i)(D) provides a marketplace for making, or otherwise facilitates, a retail sale of tangible personal property, a product transferred electronically, or a service, regardless of ownership or control of the tangible personal property, the product transferred electronically, or the service that is the subject of the retail sale;

(72)(a)(i)(E) provides software development or research and development activities related to any activity described in this Subsection (72)(a)(i), if the software development or research and development activity is directly related to the person's marketplace;

(72)(a)(i)(F) provides or offers fulfillment or storage services for a marketplace seller;

(72)(a)(i)(G) sets prices for the sale of tangible personal property, a product transferred electronically, or a service by a marketplace seller;

(72)(a)(i)(H) provides or offers customer service to a marketplace seller or a marketplace seller's purchaser or accepts or assists with taking orders, returns, or exchanges of tangible personal property, a product transferred electronically, or a service sold by a marketplace seller on the person's marketplace; or

(72)(a)(i)(I) brands or otherwise identifies sales as those of the person; and

(72)(a)(ii) does any of the following:

(72)(a)(ii)(A) collects the sales price or purchase price of a retail sale of tangible personal property, a product transferred electronically, or a service;

(72)(a)(ii)(B) provides payment processing services for a retail sale of tangible personal property, a product transferred electronically, or a service;

(72)(a)(ii)(C) charges, collects, or otherwise receives a selling fee, listing fee, referral fee, closing fee, a fee for inserting or making available tangible personal property, a product transferred electronically, or a service on the person's marketplace, or other consideration for the facilitation of a retail sale of tangible personal property, a product transferred electronically, or a service, regardless of ownership or control of the tangible personal property, the product transferred electronically, or the service that is the subject of the retail sale;

(72)(a)(ii)(D) through terms and conditions, an agreement, or another arrangement with a third person, collects payment from a purchase for a retail sale of tangible personal property, a product transferred electronically, or a service and transmits that payment to the marketplace seller, regardless of whether the third person receives compensation or other consideration in exchange for the service; or

(72)(a)(ii)(E) provides a virtual currency for a purchaser to use to purchase tangible personal property, a product transferred electronically, or service offered for sale. See Utah Code 59-12-102

Marketplace seller: means a seller that makes one or more retail sales through a marketplace that a marketplace facilitator owns, operates, or controls, regardless of whether the seller is required to be registered to collect and remit the tax under this part. See Utah Code 59-12-102

Medical malpractice insurance: means insurance against legal liability incident to the practice and provision of a medical service other than the practice and provision of a dental service. See Utah Code 31A-1-301

Member: means a person having membership rights in an insurance corporation. See Utah Code 31A-1-301

Member of the immediate family of the producer: means a person who is related to a producer described in Subsection 59-12-104(20)(a) as a:

(74)(a) child or stepchild, regardless of whether the child or stepchild is:

(74)(a)(i) an adopted child or adopted stepchild; or

(74)(a)(ii) a foster child or foster stepchild;

(74)(b) grandchild or stepgrandchild;

(74)(c) grandparent or stepgrandparent;

(74)(d) nephew or stepnephew;

(74)(e) niece or stepniece;

(74)(f) parent or stepparent;

(74)(g) sibling or stepsibling;

(74)(h) spouse;

(74)(i) person who is the spouse of a person described in Subsections (74)(a) through (g); or

(74)(j) person similar to a person described in Subsections (74)(a) through (i) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. See Utah Code 59-12-102

Metropolitan planning organization: means the same as that term is defined in Section Utah Code 59-12-2202

Military service: means the same as that term is defined in Pub. See Utah Code 59-10-103

Minor arterial highway: means the same as that term is defined in Section Utah Code 59-12-2202

Minor collector road: means the same as that term is defined in Section Utah Code 59-12-2202

Mobile home: means the same as that term is defined in Section 15A-1-302. See Utah Code 59-12-102

Mobile telecommunications service: means the same as that term is defined in the Mobile Telecommunications Sourcing Act, Utah Code 59-12-102

Mobile wireless service: includes a telecommunications service that is provided by a commercial mobile radio service provider. See Utah Code 59-12-102

Mobility enhancing equipment: includes parts used in the repair or replacement of the equipment described in Subsection (78)(a). See Utah Code 59-12-102

Modular home: means a modular unit as defined in Section 15A-1-302. See Utah Code 59-12-102

Moist snuff: means tobacco that:

(14)(a) is finely cut, ground, or powdered;

(14)(b) has at least 45% moisture content, as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;

(14)(c) is not intended to be:

(14)(c)(i) smoked; or

(14)(c)(ii) placed in the nasal cavity; and

(14)(d) except for single-use pouches of loose tobacco, is not packaged, produced, sold, or distributed in single-use units, including:

(14)(d)(i) tablets;

(14)(d)(ii) lozenges;

(14)(d)(iii) strips;

(14)(d)(iv) sticks; or

(14)(d)(v) packages containing multiple single-use units. See Utah Code 59-14-102

Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5

Mortgage: The written agreement pledging property to a creditor as collateral for a loan.

Motor fuel: means fuel that is commonly or commercially known or sold as gasoline or gasohol and is used for any purpose, but does not include aviation fuel. See Utah Code 59-13-102

Motor fuels received: means :

(15)(a) motor fuels that have been loaded at the refinery or other place into tank cars, placed in any tank at the refinery from which any withdrawals are made directly into tank trucks, tank wagons, or other types of transportation equipment, containers, or facilities other than tank cars, or placed in any tank at the refinery from which any sales, uses, or deliveries not involving transportation are made directly; or

(15)(b) motor fuels that have been imported by any person into the state from any other state or territory by tank car, tank truck, pipeline, or any other conveyance at the time when, and the place where, the interstate transportation of the motor fuel is completed within the state by the person who at the time of the delivery is the owner of the motor fuel. See Utah Code 59-13-102

Motor vehicle: means the same as that term is defined in Section 41-1a-102. See Utah Code 59-12-102

Motorcycle: means the same as that term is defined in Section 41-22-2. See Utah Code 59-12-602

Municipality: means a city or town. See Utah Code 59-12-801

Mutual: means a mutual insurance corporation. See Utah Code 31A-1-301

NAIC: means the National Association of Insurance Commissioners. See Utah Code 31A-1-301

Nicotine: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102

Nicotine product: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102

Nonbusiness income: means all income of a pass-through entity other than business income. See Utah Code 59-10-1402

Nonparticipating manufacturer: means any tobacco product manufacturer that is not a participating manufacturer. See Utah Code 59-14-601

Nonresident: means a decedent who was domiciled outside of this state at the time of death. See Utah Code 59-11-102

Nonresident business entity: means a business entity that does not have its commercial domicile in this state. See Utah Code 59-10-1402

nonresident estate: means a trust or estate which is not a resident estate or trust. See Utah Code 59-10-103

Nonresident individual: means an individual who is not a resident of this state. See Utah Code 59-10-103

Nonresident pass-through entity taxpayer: means a pass-through entity taxpayer that is a:

(10)(a) nonresident individual; or

(10)(b) nonresident business entity. See Utah Code 59-10-1402

Nursing care facility: means the same as that term is defined in Section 26B-2-201. See Utah Code 59-12-801

Oath: A promise to tell the truth.

Oath: includes "affirmation. See Utah Code 68-3-12.5

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.

Ocean marine insurance: means insurance against loss of or damage to:

(138)(a) ships or hulls of ships;

(138)(b) goods, freight, cargoes, merchandise, effects, disbursements, profits, money, securities, choses in action, evidences of debt, valuable papers, bottomry, respondentia interests, or other cargoes in or awaiting transit over the oceans or inland waterways;

(138)(c) earnings such as freight, passage money, commissions, or profits derived from transporting goods or people upon or across the oceans or inland waterways; or

(138)(d) a vessel owner or operator as a result of liability to employees, passengers, bailors, owners of other vessels, owners of fixed objects, customs or other authorities, or other persons in connection with maritime activity. See Utah Code 31A-1-301

officially sanctioned school activity: means a school activity:

(54)(b)(i) that is conducted in accordance with a formal policy adopted by the school or school district governing the authorization and supervision of fundraising activities;

(54)(b)(ii) that does not directly or indirectly compensate an individual teacher or other educational personnel by direct payment, commissions, or payment in kind; and

(54)(b)(iii) the net or gross revenue from which is deposited in a dedicated account controlled by the school or school district. See Utah Code 59-12-102

Oil pricing service: means an organization that:

(16)(a) publishes wholesale petroleum prices within the United States;

(16)(b) publishes at least 25,000 rack prices on a daily basis; and

(16)(c) receives daily gasoline and diesel prices from at least 100,000 retail outlets in the United States and Canada. See Utah Code 59-13-102

Oil sands: means impregnated bituminous sands that:

(85)(a) contain a heavy, thick form of petroleum that is released when heated, mixed with other hydrocarbons, or otherwise treated;

(85)(b) yield mixtures of liquid hydrocarbon; and

(85)(c) require further processing other than mechanical blending before becoming finished petroleum products. See Utah Code 59-12-102

Oil shale: means a group of fine black to dark brown shales containing kerogen material that yields petroleum upon heating and distillation. See Utah Code 59-12-102

Optional computer software maintenance contract: means a computer software maintenance contract that a customer is not obligated to purchase as a condition to the retail sale of computer software. See Utah Code 59-12-102

Order: means an order of the commissioner. See Utah Code 31A-1-301

Other fuels: includes oxygen when it is used in the manufacturing of tangible personal property. See Utah Code 59-12-102

Other state: means any state in the United States other than this state, the District of Columbia, or any possession or territory of the United States. See Utah Code 59-11-102

Oversight: Committee review of the activities of a Federal agency or program.

Paging service: means a telecommunications service that provides transmission of a coded radio signal for the purpose of activating a specific pager. See Utah Code 59-12-102

Participating: means a plan of insurance under which the insured is entitled to receive a dividend representing a share of the surplus of the insurer. See Utah Code 31A-1-301

Participating manufacturer: has the meaning given that term in Section II(jj) of the Master Settlement Agreement and all amendments thereto. See Utah Code 59-14-601

Partner: includes a member in a syndicate, group, pool, joint venture, or organization described in Subsection (1)(p)(i). See Utah Code 59-10-103

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.

Partnership: includes a syndicate, group, pool, joint venture, or other unincorporated organization:

(1)(p)(i)(A) through or by means of which any business, financial operation, or venture is carried on; and

(1)(p)(i)(B) that is not, within the meaning of this chapter, a trust, an estate, or a corporation. See Utah Code 59-10-103

Pass-through entity: means the same as that term is defined in Section 59-10-1402. See Utah Code 59-10-103

Pass-through entity: means a business entity that is:

(11)(a) the following if classified as a partnership for federal income tax purposes:

(11)(a)(i) a general partnership;

(11)(a)(ii) a limited liability company;

(11)(a)(iii) a limited liability partnership; or

(11)(a)(iv) a limited partnership;

(11)(b) an S corporation;

(11)(c) an estate or trust with respect to which the estate's or trust's income, gain, loss, deduction, or credit is divided among and passed through to one or more pass-through entity taxpayers; or

(11)(d) a business entity similar to Subsections (11)(a) through (c):

(11)(d)(i) with respect to which the business entity's income, gain, loss, deduction, or credit is divided among and passed through to one or more pass-through entity taxpayers; and

(11)(d)(ii) as defined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. See Utah Code 59-10-1402

Pass-through entity taxpayer: means the same as that term is defined in Section 59-10-1402. See Utah Code 59-10-103

Pass-through entity taxpayer: means a resident or nonresident individual, a resident or nonresident business entity, or a resident or nonresident estate or trust:

(12)(a) that is:

(12)(a)(i) for a general partnership, a partner;

(12)(a)(ii) for a limited liability company, a member;

(12)(a)(iii) for a limited liability partnership, a partner;

(12)(a)(iv) for a limited partnership, a partner;

(12)(a)(v) for an S corporation, a shareholder;

(12)(a)(vi) for an estate or trust described in Subsection(11)(c), a beneficiary; or

(12)(a)(vii) for a business entity described in Subsection(11)(d), a member, partner, shareholder, or other title designated by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act; and

(12)(b) to which the income, gain, loss, deduction, or credit of a pass-through entity is passed through. See Utah Code 59-10-1402

Pawn transaction: means the same as that term is defined in Section 13-32a-102. See Utah Code 59-12-102

Pawnbroker: means the same as that term is defined in Section 13-32a-102. See Utah Code 59-12-102

Permanently attached to real property: includes :

(92)(b)(i) the attachment of an accessory to the tangible personal property if the accessory is:

(92)(b)(i)(A) essential to the operation of the tangible personal property; and

(92)(b)(i)(B) attached only to facilitate the operation of the tangible personal property;

(92)(b)(ii) a temporary detachment of tangible personal property from real property for a repair or renovation if the repair or renovation is performed where the tangible personal property and real property are located; or

(92)(b)(iii) property attached to oil, gas, or water pipelines, except for the property listed in Subsection (92)(c)(iii) or (iv). See Utah Code 59-12-102

Person: includes any natural person, corporation, association, partnership, joint venture, syndicate, estate, trust, or other entity under which business or other activities may be conducted. See Utah Code 59-11-102

Person: includes :

(146)(a) an individual;

(146)(b) a partnership;

(146)(c) a corporation;

(146)(d) an incorporated or unincorporated association;

(146)(e) a joint stock company;

(146)(f) a trust;

(146)(g) a limited liability company;

(146)(h) a reciprocal;

(146)(i) a syndicate; or

(146)(j) another similar entity or combination of entities acting in concert. See Utah Code 31A-1-301

Person: includes any individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city, municipality, district, or other local governmental entity of the state, or any group or combination acting as a unit. See Utah Code 59-12-102

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

Personal property: All property that is not real property.

Personal property: includes :

(25)(a) money;

(25)(b) goods;

(25)(c) chattels;

(25)(d) effects;

(25)(e) evidences of a right in action;

(25)(f) a written instrument by which a pecuniary obligation, right, or title to property is created, acknowledged, transferred, increased, defeated, discharged, or diminished; and

(25)(g) a right or interest in an item described in Subsections (25)(a) through (f). See Utah Code 68-3-12.5

Personal representative: means the executor, administrator, or trustee of a decedent's estate, or, if there is no executor, administrator, or trustee appointed, qualified, and acting within this state, then any person in actual or constructive possession of any property of the decedent. See Utah Code 59-11-102

Plaintiff: The person who files the complaint in a civil lawsuit.

Policy: includes a service contract issued by:

(150)(b)(i) a motor club under Chapter 11, Motor Clubs;

(150)(b)(ii) a service contract provided under Chapter 6a, Service Contracts; and

(150)(b)(iii) a corporation licensed under:

(150)(b)(iii)(A) Chapter 7, Nonprofit Health Service Insurance Corporations; or

(150)(b)(iii)(B) Chapter 8, Health Maintenance Organizations and Limited Health Plans. See Utah Code 31A-1-301

Policyholder: means a person who controls a policy, binder, or oral contract by ownership, premium payment, or otherwise. See Utah Code 31A-1-301

Political subdivision: means a county, municipality, local district, or special service district. See Utah Code 59-12-801

Postpaid calling service: includes a service, except for a prepaid wireless calling service, that would be a prepaid wireless calling service if the service were exclusively a telecommunications service. See Utah Code 59-12-102

Postproduction: means an activity related to the finishing or duplication of a medium described in Subsection 59-12-104(54)(a). See Utah Code 59-12-102

PPACA: means the Patient Protection and Affordable Care Act, Pub. See Utah Code 31A-1-301

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.

Premium: includes , however designated:

(156)(b)(i) an assessment;

(156)(b)(ii) a membership fee;

(156)(b)(iii) a required contribution; or

(156)(b)(iv) monetary consideration. See Utah Code 31A-1-301

Prepaid calling service: means a telecommunications service:

(97)(a) that allows a purchaser access to telecommunications service that is exclusively telecommunications service;

(97)(b) that:

(97)(b)(i) is paid for in advance; and

(97)(b)(ii) enables the origination of a call using an:

(97)(b)(ii)(A) access number; or

(97)(b)(ii)(B) authorization code;

(97)(c) that is dialed:

(97)(c)(i) manually; or

(97)(c)(ii) electronically; and

(97)(d) sold in predetermined units or dollars that decline:

(97)(d)(i) by a known amount; and

(97)(d)(ii) with use. See Utah Code 59-12-102

Prepaid wireless calling service: means a telecommunications service:

(98)(a) that provides the right to utilize:

(98)(a)(i) mobile wireless service; and

(98)(a)(ii) other service that is not a telecommunications service, including:

(98)(a)(ii)(A) the download of a product transferred electronically;

(98)(a)(ii)(B) a content service; or

(98)(a)(ii)(C) an ancillary service;

(98)(b) that:

(98)(b)(i) is paid for in advance; and

(98)(b)(ii) enables the origination of a call using an:

(98)(b)(ii)(A) access number; or

(98)(b)(ii)(B) authorization code;

(98)(c) that is dialed:

(98)(c)(i) manually; or

(98)(c)(ii) electronically; and

(98)(d) sold in predetermined units or dollars that decline:

(98)(d)(i) by a known amount; and

(98)(d)(ii) with use. See Utah Code 59-12-102

Prepared food: means :

(99)(a)(i) food:

(99)(a)(i)(A) sold in a heated state; or

(99)(a)(i)(B) heated by a seller;

(99)(a)(ii) two or more food ingredients mixed or combined by the seller for sale as a single item; or

(99)(a)(iii) except as provided in Subsection (99)(c), food sold with an eating utensil provided by the seller, including a:

(99)(a)(iii)(A) plate;

(99)(a)(iii)(B) knife;

(99)(a)(iii)(C) fork;

(99)(a)(iii)(D) spoon;

(99)(a)(iii)(E) glass;

(99)(a)(iii)(F) cup;

(99)(a)(iii)(G) napkin; or

(99)(a)(iii)(H) straw. See Utah Code 59-12-102

Prescription: means an order, formula, or recipe that is issued:

(100)(a)

(100)(a)(i) orally;

(100)(a)(ii) in writing;

(100)(a)(iii) electronically; or

(100)(a)(iv) by any other manner of transmission; and

(100)(b) by a licensed practitioner authorized by the laws of a state. See Utah Code 59-12-102

Prewritten computer software: includes :

(101)(b)(i) a prewritten upgrade to computer software if the prewritten upgrade to the computer software is not designed and developed:

(101)(b)(i)(A) by the author or other creator of the computer software; and

(101)(b)(i)(B) to the specifications of a specific purchaser;

(101)(b)(ii) computer software designed and developed by the author or other creator of the computer software to the specifications of a specific purchaser if the computer software is sold to a person other than the purchaser; or

(101)(b)(iii) except as provided in Subsection (101)(c), prewritten computer software or a prewritten portion of prewritten computer software:

(101)(b)(iii)(A) that is modified or enhanced to any degree; and

(101)(b)(iii)(B) if the modification or enhancement described in Subsection (101)(b)(iii)(A) is designed and developed to the specifications of a specific purchaser. See Utah Code 59-12-102

Principal arterial highway: means the same as that term is defined in Section Utah Code 59-12-2202

Private communications service: includes the following provided in connection with the use of one or more communications channels:

(102)(b)(i) an extension line;

(102)(b)(ii) a station;

(102)(b)(iii) switching capacity; or

(102)(b)(iv) another associated service that is provided in connection with the use of one or more communications channels as defined in Section 59-12-215. See Utah Code 59-12-102

Probate: Proving a will

Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.

Proceeding: includes an action or special statutory proceeding. See Utah Code 31A-1-301

producer: means a person licensed or required to be licensed under the laws of this state to sell, solicit, or negotiate insurance. See Utah Code 31A-1-301

Product transferred electronically: means a product transferred electronically that would be subject to a tax under this chapter if that product was transferred in a manner other than electronically. See Utah Code 59-12-102

Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.

Prosthetic device: includes :

(104)(b)(i) parts used in the repairs or renovation of a prosthetic device;

(104)(b)(ii) replacement parts for a prosthetic device;

(104)(b)(iii) a dental prosthesis; or

(104)(b)(iv) a hearing aid. See Utah Code 59-12-102

Protective equipment: means an item:

(105)(a)(i) for human wear; and

(105)(a)(ii) that is:

(105)(a)(ii)(A) designed as protection:

(105)(a)(ii)(A)(I) to the wearer against injury or disease; or

(105)(a)(ii)(A)(II) against damage or injury of other persons or property; and

(105)(a)(ii)(B) not suitable for general use. See Utah Code 59-12-102

Public transit: means the same as that term is defined in Section 17B-2a-802. See Utah Code 59-12-2202

public transit district: means a public transit district organized under Title 17B, Chapter 2a, Part 8, Public Transit District Act. See Utah Code 59-12-2002

Public transit district: means the same as that term is defined in Section 17B-2a-802. See Utah Code 59-12-2202

Public transit provider: means a public transit district or an eligible political subdivision. See Utah Code 59-12-2202

Public transit service: means a service provided as part of public transit. See Utah Code 59-12-2202

publication: means any written or printed matter, other than a photocopy:

(106)(a)(i) regardless of:

(106)(a)(i)(A) characteristics;

(106)(a)(i)(B) copyright;

(106)(a)(i)(C) form;

(106)(a)(i)(D) format;

(106)(a)(i)(E) method of reproduction; or

(106)(a)(i)(F) source; and

(106)(a)(ii) made available in printed or electronic format. See Utah Code 59-12-102

Purchaser: means a person to whom:

(108)(a) a sale of tangible personal property is made;

(108)(b) a product is transferred electronically; or

(108)(c) a service is furnished. See Utah Code 59-12-102

Qualified motor vehicle: means a special fuel-powered motor vehicle used, designed, or maintained for transportation of persons or property which:

(17)(a)(i) has a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds;

(17)(a)(ii) has three or more axles regardless of weight; or

(17)(a)(iii) is used in a combination of vehicles when the weight of the combination of vehicles exceeds 26,000 pounds gross vehicle weight. See Utah Code 59-13-102

Qualified nongrantor charitable lead trust: means a trust:

(1)(s)(i) that is irrevocable;

(1)(s)(ii) that has a trust term measured by:

(1)(s)(ii)(A) a fixed term of years; or

(1)(s)(ii)(B) the life of a person living on the day on which the trust is created;

(1)(s)(iii) under which:

(1)(s)(iii)(A) a portion of the value of the trust assets is distributed during the trust term:

(1)(s)(iii)(A)(I) to an organization described in Section 170(c), Internal Revenue Code; and

(1)(s)(iii)(A)(II) as a guaranteed annuity interest or a unitrust interest; and

(1)(s)(iii)(B) assets remaining in the trust at the termination of the trust term are distributed to a beneficiary:

(1)(s)(iii)(B)(I) designated in the trust; and

(1)(s)(iii)(B)(II) that is not an organization described in Section 170(c), Internal Revenue Code;

(1)(s)(iv) for which the trust is allowed a deduction under Section 642(c), Internal Revenue Code; and

(1)(s)(v) under which the grantor of the trust is not treated as the owner of any portion of the trust for federal income tax purposes. See Utah Code 59-10-103

Qualifying data center: means a data center facility that:

(109)(a) houses a group of networked server computers in one physical location in order to disseminate, manage, and store data and information;

(109)(b) is located in the state;

(109)(c) is a new operation constructed on or after July 1, 2016;

(109)(d) consists of one or more buildings that total 150,000 or more square feet;

(109)(e) is owned or leased by:

(109)(e)(i) the operator of the data center facility; or

(109)(e)(ii) a person under common ownership, as defined in Section 59-7-101, of the operator of the data center facility; and

(109)(f) is located on one or more parcels of land that are owned or leased by:

(109)(f)(i) the operator of the data center facility; or

(109)(f)(ii) a person under common ownership, as defined in Section 59-7-101, of the operator of the data center facility. See Utah Code 59-12-102

Quorum: The number of legislators that must be present to do business.

Rate: means :

(163)(a)(i) the cost of a given unit of insurance; or

(163)(a)(ii) for property or casualty insurance, that cost of insurance per exposure unit either expressed as:

(163)(a)(ii)(A) a single number; or

(163)(a)(ii)(B) a pure premium rate, adjusted before the application of individual risk variations based on loss or expense considerations to account for the treatment of:

(163)(a)(ii)(B)(I) expenses;

(163)(a)(ii)(B)(II) profit; and

(163)(a)(ii)(B)(III) individual insurer variation in loss experience. See Utah Code 31A-1-301

Rate service organization: means a person who assists an insurer in rate making or filing by:

(164)(a)(i) collecting, compiling, and furnishing loss or expense statistics;

(164)(a)(ii) recommending, making, or filing rates or supplementary rate information; or

(164)(a)(iii) advising about rate questions, except as an attorney giving legal advice. See Utah Code 31A-1-301

Real Estate Commission: means the Real Estate Commission created in Section 61-2f-103. See Utah Code 31A-2-402

Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.

real property: includes :

(31)(a) land;

(31)(b) a tenement;

(31)(c) a hereditament;

(31)(d) a water right;

(31)(e) a possessory right; and

(31)(f) a claim. See Utah Code 68-3-12.5

Received by the department: means :

(167)(a) the date delivered to and stamped received by the department, if delivered in person;

(167)(b) the post mark date, if delivered by mail;

(167)(c) the delivery service's post mark or pickup date, if delivered by a delivery service;

(167)(d) the received date recorded on an item delivered, if delivered by:

(167)(d)(i) facsimile;

(167)(d)(ii) email; or

(167)(d)(iii) another electronic method; or

(167)(e) a date specified in:

(167)(e)(i) a statute;

(167)(e)(ii) a rule; or

(167)(e)(iii) an order. See Utah Code 31A-1-301

Regionally significant transportation facility: means :

(24)(a) in a county of the first or second class:

(24)(a)(i) a principal arterial highway;

(24)(a)(ii) a minor arterial highway;

(24)(a)(iii) a fixed guideway that:

(24)(a)(iii)(A) extends across two or more cities or unincorporated areas; or

(24)(a)(iii)(B) is an extension to an existing fixed guideway; or

(24)(a)(iv) an airport of regional significance; or

(24)(b) in a county of the second class that is not part of a large public transit district, or in a county of the third, fourth, fifth, or sixth class:

(24)(b)(i) a principal arterial highway;

(24)(b)(ii) a minor arterial highway;

(24)(b)(iii) a major collector highway;

(24)(b)(iv) a minor collector road; or

(24)(b)(v) an airport of regional significance. See Utah Code 59-12-2202

Regularly rented: means :

(110)(a) rented to a guest for value three or more times during a calendar year; or

(110)(b) advertised or held out to the public as a place that is regularly rented to guests for value. See Utah Code 59-12-102

Reinsurance: means an insurance transaction where an insurer, for consideration, transfers any portion of the risk it has assumed to another insurer. See Utah Code 31A-1-301

Reinsurer: means a person licensed in this state as an insurer with the authority to assume reinsurance. See Utah Code 31A-1-301

Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.

rental: includes :

(63)(b)(i) an agreement covering a motor vehicle and trailer if the amount of consideration may be increased or decreased by reference to the amount realized upon sale or disposition of the property as defined in Section 7701(h)(1), Internal Revenue Code; and

(63)(b)(ii) car sharing. See Utah Code 59-12-102

Repairs or renovations of tangible personal property: means :

(112)(a)(i) a repair or renovation of tangible personal property that is not permanently attached to real property; or

(112)(a)(ii) attaching tangible personal property or a product transferred electronically to other tangible personal property or detaching tangible personal property or a product transferred electronically from other tangible personal property if:

(112)(a)(ii)(A) the other tangible personal property to which the tangible personal property or product transferred electronically is attached or from which the tangible personal property or product transferred electronically is detached is not permanently attached to real property; and

(112)(a)(ii)(B) the attachment of tangible personal property or a product transferred electronically to other tangible personal property or detachment of tangible personal property or a product transferred electronically from other tangible personal property is made in conjunction with a repair or replacement of tangible personal property or a product transferred electronically. See Utah Code 59-12-102

Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).

Research and development: means the process of inquiry or experimentation aimed at the discovery of facts, devices, technologies, or applications and the process of preparing those devices, technologies, or applications for marketing. See Utah Code 59-12-102

Resident: means a decedent who was domiciled in this state at the time of death. See Utah Code 59-11-102

Resident business entity: means a business entity that is not a nonresident business entity. See Utah Code 59-10-1402

Resident individual: means an individual who is domiciled in this state for any period of time during the taxable year, but only for the duration of the period during which the individual is domiciled in this state. See Utah Code 59-10-103

Resident pass-through entity taxpayer: means a pass-through entity taxpayer that is a:

(14)(a) resident individual; or

(14)(b) resident business entity. See Utah Code 59-10-1402

resident trust: means the same as that term is defined in Section 75-7-103. See Utah Code 59-10-103

Residential telecommunications services: means a telecommunications service or an ancillary service that is provided to an individual for personal use:

(114)(a)(i) at a residential address; or

(114)(a)(ii) at an institution, including a nursing home or a school, if the telecommunications service or ancillary service is provided to and paid for by the individual residing at the institution rather than the institution. See Utah Code 59-12-102

Residential use: means the use in or around a home, apartment building, sleeping quarters, and similar facilities or accommodations. See Utah Code 59-12-102

Restaurant: includes any coffee shop, cafeteria, luncheonette, soda fountain, or fast-food service where food is prepared for immediate consumption. See Utah Code 59-12-602

Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.

Retailer: includes commission merchants, auctioneers, and any person regularly engaged in the business of selling to users or consumers within the state. See Utah Code 59-12-102

Retailer: means a person that:

(22)(a) sells or distributes a cigarette, an electronic cigarette product, or a nicotine product to a consumer in the state; or

(22)(b) intends to sell or distribute a cigarette, an electronic cigarette product, or a nicotine product to a consumer in the state. See Utah Code 59-14-102

Return: means a return that a pass-through entity taxpayer files:

(15)(a) for a pass-through entity taxpayer that is classified as a C corporation for federal income tax purposes, under Chapter 7, Corporate Franchise and Income Taxes; or

(15)(b) for a pass-through entity taxpayer that is classified as an estate, individual, partnership, S corporation, or a trust for federal income tax purposes, under this chapter. See Utah Code 59-10-1402

Road: includes :

(33)(a) a public bridge;

(33)(b) a county way;

(33)(c) a county road;

(33)(d) a common road; and

(33)(e) a state road. See Utah Code 68-3-12.5

Rural city hospital: means a hospital owned by a city that is located within a third, fourth, fifth, or sixth class county. See Utah Code 59-12-801

Rural county health care facility: means a:

(9)(a) rural county hospital; or

(9)(b) rural county nursing care facility. See Utah Code 59-12-801

Rural county hospital: means a hospital owned by a county that is:

(10)(a) a third, fourth, fifth, or sixth class county, as defined in Section 17-50-501; and

(10)(b) located outside of a standard metropolitan statistical area, as designated by the United States Bureau of the Census. See Utah Code 59-12-801

Rural health clinic: means the same as that term is defined in Utah Code 59-12-801

S corporation: means the same as that term is defined in Section 1361, Internal Revenue Code. See Utah Code 59-10-1402

Sale: includes :

(118)(b)(i) installment and credit sales;

(118)(b)(ii) any closed transaction constituting a sale;

(118)(b)(iii) any sale of electrical energy, gas, services, or entertainment taxable under this chapter;

(118)(b)(iv) any transaction if the possession of property is transferred but the seller retains the title as security for the payment of the price; and

(118)(b)(v) any transaction under which right to possession, operation, or use of any article of tangible personal property is granted under a lease or contract and the transfer of possession would be taxable if an outright sale were made. See Utah Code 59-12-102

sale at retail: means a sale, lease, or rental for a purpose other than:

(116)(a) resale;

(116)(b) sublease; or

(116)(c) subrent. See Utah Code 59-12-102

Sale-leaseback transaction: means a transaction by which title to tangible personal property or a product transferred electronically that is subject to a tax under this chapter is transferred:

(120)(a) by a purchaser-lessee;

(120)(b) to a lessor;

(120)(c) for consideration; and

(120)(d) if:

(120)(d)(i) the purchaser-lessee paid sales and use tax on the purchaser-lessee's initial purchase of the tangible personal property or product transferred electronically;

(120)(d)(ii) the sale of the tangible personal property or product transferred electronically to the lessor is intended as a form of financing:

(120)(d)(ii)(A) for the tangible personal property or product transferred electronically; and

(120)(d)(ii)(B) to the purchaser-lessee; and

(120)(d)(iii) in accordance with generally accepted accounting principles, the purchaser-lessee is required to:

(120)(d)(iii)(A) capitalize the tangible personal property or product transferred electronically for financial reporting purposes; and

(120)(d)(iii)(B) account for the lease payments as payments made under a financing arrangement. See Utah Code 59-12-102

sales price: include :

(107)(b)(i) the seller's cost of the tangible personal property, a product transferred electronically, or services sold;

(107)(b)(ii) expenses of the seller, including:

(107)(b)(ii)(A) the cost of materials used;

(107)(b)(ii)(B) a labor cost;

(107)(b)(ii)(C) a service cost;

(107)(b)(ii)(D) interest;

(107)(b)(ii)(E) a loss;

(107)(b)(ii)(F) the cost of transportation to the seller; or

(107)(b)(ii)(G) a tax imposed on the seller;

(107)(b)(iii) a charge by the seller for any service necessary to complete the sale; or

(107)(b)(iv) consideration a seller receives from a person other than the purchaser if:

(107)(b)(iv)(A)

(107)(b)(iv)(A)(I) the seller actually receives consideration from a person other than the purchaser; and

(107)(b)(iv)(A)(II) the consideration described in Subsection (107)(b)(iv)(A)(I) is directly related to a price reduction or discount on the sale;

(107)(b)(iv)(B) the seller has an obligation to pass the price reduction or discount through to the purchaser;

(107)(b)(iv)(C) the amount of the consideration attributable to the sale is fixed and determinable by the seller at the time of the sale to the purchaser; and

(107)(b)(iv)(D)

(107)(b)(iv)(D)(I)

(107)(b)(iv)(D)(I)(Aa) the purchaser presents a certificate, coupon, or other documentation to the seller to claim a price reduction or discount; and

(107)(b)(iv)(D)(I)(Bb) a person other than the seller authorizes, distributes, or grants the certificate, coupon, or other documentation with the understanding that the person other than the seller will reimburse any seller to whom the certificate, coupon, or other documentation is presented;

(107)(b)(iv)(D)(II) the purchaser identifies that purchaser to the seller as a member of a group or organization allowed a price reduction or discount, except that a preferred customer card that is available to any patron of a seller does not constitute membership in a group or organization allowed a price reduction or discount; or

(107)(b)(iv)(D)(III) the price reduction or discount is identified as a third party price reduction or discount on the:

(107)(b)(iv)(D)(III)(Aa) invoice the purchaser receives; or

(107)(b)(iv)(D)(III)(Bb) certificate, coupon, or other documentation the purchaser presents. See Utah Code 59-12-102

Sales relating to schools: means the following sales by, amounts paid to, or amounts charged by a school:

(122)(a)(i) sales that are directly related to the school's educational functions or activities including:

(122)(a)(i)(A) the sale of:

(122)(a)(i)(A)(I) textbooks;

(122)(a)(i)(A)(II) textbook fees;

(122)(a)(i)(A)(III) laboratory fees;

(122)(a)(i)(A)(IV) laboratory supplies; or

(122)(a)(i)(A)(V) safety equipment;

(122)(a)(i)(B) the sale of a uniform, protective equipment, or sports or recreational equipment that:

(122)(a)(i)(B)(I) a student is specifically required to wear as a condition of participation in a school-related event or school-related activity; and

(122)(a)(i)(B)(II) is not readily adaptable to general or continued usage to the extent that it takes the place of ordinary clothing;

(122)(a)(i)(C) sales of the following if the net or gross revenue generated by the sales is deposited into a school district fund or school fund dedicated to school meals:

(122)(a)(i)(C)(I) food and food ingredients; or

(122)(a)(i)(C)(II) prepared food; or

(122)(a)(i)(D) transportation charges for official school activities; or

(122)(a)(ii) amounts paid to or amounts charged by a school for admission to a school-related event or school-related activity. See Utah Code 59-12-102

school: means :

(123)(a) an elementary school or a secondary school that:

(123)(a)(i) is a:

(123)(a)(i)(A) public school; or

(123)(a)(i)(B) private school; and

(123)(a)(ii) provides instruction for one or more grades kindergarten through 12; or

(123)(b) a public school district. See Utah Code 59-12-102

Security: means a:

(176)(a)(i) note;

(176)(a)(ii) stock;

(176)(a)(iii) bond;

(176)(a)(iv) debenture;

(176)(a)(v) evidence of indebtedness;

(176)(a)(vi) certificate of interest or participation in a profit-sharing agreement;

(176)(a)(vii) collateral-trust certificate;

(176)(a)(viii) preorganization certificate or subscription;

(176)(a)(ix) transferable share;

(176)(a)(x) investment contract;

(176)(a)(xi) voting trust certificate;

(176)(a)(xii) certificate of deposit for a security;

(176)(a)(xiii) certificate of interest of participation in an oil, gas, or mining title or lease or in payments out of production under such a title or lease;

(176)(a)(xiv) commodity contract or commodity option;

(176)(a)(xv) certificate of interest or participation in, temporary or interim certificate for, receipt for, guarantee of, or warrant or right to subscribe to or purchase any of the items listed in Subsections (176)(a)(i) through (xiv); or

(176)(a)(xvi) another interest or instrument commonly known as a security. See Utah Code 31A-1-301

Seller: includes a marketplace facilitator. See Utah Code 59-12-102

Senior citizen center: means a facility having the primary purpose of providing services to the aged as defined in Section 26B-6-101. See Utah Code 59-12-102

Service member: means the same as that term is defined in Pub. See Utah Code 59-10-103

Service of process: The service of writs or summonses to the appropriate party.

Shared vehicle: means the same as that term is defined in Section 13-48a-101. See Utah Code 59-12-102

Shared vehicle driver: means the same as that term is defined in Section 13-48a-101. See Utah Code 59-12-102

Shared vehicle owner: means the same as that term is defined in Section 13-48a-101. See Utah Code 59-12-102

Short-term lodging consumable: includes :

(130)(b)(i) a beverage;

(130)(b)(ii) a brush or comb;

(130)(b)(iii) a cosmetic;

(130)(b)(iv) a hair care product;

(130)(b)(v) lotion;

(130)(b)(vi) a magazine;

(130)(b)(vii) makeup;

(130)(b)(viii) a meal;

(130)(b)(ix) mouthwash;

(130)(b)(x) nail polish remover;

(130)(b)(xi) a newspaper;

(130)(b)(xii) a notepad;

(130)(b)(xiii) a pen;

(130)(b)(xiv) a pencil;

(130)(b)(xv) a razor;

(130)(b)(xvi) saline solution;

(130)(b)(xvii) a sewing kit;

(130)(b)(xviii) shaving cream;

(130)(b)(xix) a shoe shine kit;

(130)(b)(xx) a shower cap;

(130)(b)(xxi) a snack item;

(130)(b)(xxii) soap;

(130)(b)(xxiii) toilet paper;

(130)(b)(xxiv) a toothbrush;

(130)(b)(xxv) toothpaste; or

(130)(b)(xxvi) an item similar to Subsections (130)(b)(i) through (xxv) as the commission may provide by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. See Utah Code 59-12-102

Short-term rental: means a lease or rental for less than 30 consecutive days. See Utah Code 59-12-102

Signature: includes a name, mark, or sign written with the intent to authenticate an instrument or writing. See Utah Code 68-3-12.5

Simplified electronic return: means the electronic return:

(132)(a) described in Section 318(C) of the agreement; and

(132)(b) approved by the governing board of the agreement. See Utah Code 59-12-102

smokeless tobacco products: means chewing tobacco and snuff. See Utah Code 59-14-501

Snowmobile: means the same as that term is defined in Section 41-22-2. See Utah Code 59-12-602

Solar energy: means the sun used as the sole source of energy for producing electricity. See Utah Code 59-12-102

Special fuel: means any fuel regardless of name or character that:

(20)(a)(i) is usable as fuel to operate or propel a motor vehicle upon the public highways of the state; and

(20)(a)(ii) is not taxed under the category of aviation or motor fuel. See Utah Code 59-13-102

Sports or recreational equipment: means an item:

(134)(a)(i) designed for human use; and

(134)(a)(ii) that is:

(134)(a)(ii)(A) worn in conjunction with:

(134)(a)(ii)(A)(I) an athletic activity; or

(134)(a)(ii)(A)(II) a recreational activity; and

(134)(a)(ii)(B) not suitable for general use. See Utah Code 59-12-102

Stamp: means the indicia required to be placed on a cigarette package that evidences payment of the tax on cigarettes required by Section 59-14-205. See Utah Code 59-14-102

Stamping agent: means a person that is authorized to affix tax stamps to packages or other containers of cigarettes under Section 59-14-205 or any person that is required to pay the tobacco tax imposed pursuant to Section 59-14-302. See Utah Code 59-14-601

State: means the state of Utah, its departments, and agencies. See Utah Code 59-12-102

State highway: means a highway designated as a state highway under Title 72, Chapter 4, Designation of State Highways Act. See Utah Code 59-12-2202

Statement of dependent beneficiary income: means a statement:

(18)(a) signed by the person who claims a dependent beneficiary as a dependent under Section 151, Internal Revenue Code, on the person's federal income tax return for the taxable year;

(18)(b) attesting that the dependent is a dependent beneficiary; and

(18)(c) indicating that the person expects that the dependent beneficiary's adjusted gross income for the taxable year will not exceed the basic standard deduction for the dependent beneficiary, as calculated under Section 63, Internal Revenue Code, for that taxable year. See Utah Code 59-10-1402

Statute: A law passed by a legislature.

Storage: means any keeping or retention of tangible personal property or any other taxable transaction under Subsection 59-12-103(1), in this state for any purpose except sale in the regular course of business. See Utah Code 59-12-102

Subpoena: A command to a witness to appear and give testimony.

Summons: Another word for subpoena used by the criminal justice system.

Surplus: means the excess of assets over the sum of paid-in capital and liabilities. See Utah Code 31A-1-301

System for public transit: includes :

(26)(b)(i) the following costs related to public transit:

(26)(b)(i)(A) maintenance costs; or

(26)(b)(i)(B) operating costs;

(26)(b)(ii) a fixed guideway;

(26)(b)(iii) a park and ride facility;

(26)(b)(iv) a passenger station or passenger terminal;

(26)(b)(v) a right-of-way for public transit; or

(26)(b)(vi) the following that serve a public transit facility:

(26)(b)(vi)(A) a maintenance facility;

(26)(b)(vi)(B) a platform;

(26)(b)(vi)(C) a repair facility;

(26)(b)(vi)(D) a roadway;

(26)(b)(vi)(E) a storage facility;

(26)(b)(vi)(F) a utility line; or

(26)(b)(vi)(G) a facility or item similar to those described in Subsections (26)(b)(vi)(A) through (F). See Utah Code 59-12-2202

Tangible personal property: includes :

(137)(b)(i) electricity;

(137)(b)(ii) water;

(137)(b)(iii) gas;

(137)(b)(iv) steam; or

(137)(b)(v) prewritten computer software, regardless of the manner in which the prewritten computer software is transferred. See Utah Code 59-12-102

tax credit: means a tax credit that a claimant, estate, or trust may:

(3)(a) claim:

(3)(a)(i) as provided by statute; and

(3)(a)(ii) in an amount that does not exceed the claimant's, estate's, or trust's tax liability under this chapter for a taxable year; and

(3)(b) carry forward or carry back:

(3)(b)(i) if allowed by statute; and

(3)(b)(ii) unless otherwise provided in statute, to the extent that the amount of the tax credit exceeds the claimant's, estate's, or trust's tax liability under this chapter for a taxable year. See Utah Code 59-10-1002

tax credit: means a tax credit that a claimant, estate, or trust may claim:

(3)(a) as provided by statute; and

(3)(b) regardless of whether the claimant, estate, or trust has a tax liability under this chapter for a taxable year. See Utah Code 59-10-1102

Taxable estate: means "taxable estate" as defined in Section 2051, Internal Revenue Code. See Utah Code 59-11-102

Taxpayer: means any of the following that has income subject in whole or part to the tax imposed by this chapter:

(1)(aa)(i) an individual;

(1)(aa)(ii) an estate, a trust, or a beneficiary of an estate or a trust that is not a pass-through entity or a pass-through entity taxpayer;

(1)(aa)(iii) a pass-through entity; or

(1)(aa)(iv) a pass-through entity taxpayer. See Utah Code 59-10-103

Telecommunications service: includes :

(141)(b)(i) an electronic conveyance, routing, or transmission with respect to which a computer processing application is used to act:

(141)(b)(i)(A) on the code, form, or protocol of the content;

(141)(b)(i)(B) for the purpose of electronic conveyance, routing, or transmission; and

(141)(b)(i)(C) regardless of whether the service:

(141)(b)(i)(C)(I) is referred to as voice over Internet protocol service; or

(141)(b)(i)(C)(II) is classified by the Federal Communications Commission as enhanced or value added;

(141)(b)(ii) an 800 service;

(141)(b)(iii) a 900 service;

(141)(b)(iv) a fixed wireless service;

(141)(b)(v) a mobile wireless service;

(141)(b)(vi) a postpaid calling service;

(141)(b)(vii) a prepaid calling service;

(141)(b)(viii) a prepaid wireless calling service; or

(141)(b)(ix) a private communications service. See Utah Code 59-12-102

Telecommunications service provider: means a person that:

(142)(a)(i) owns, controls, operates, or manages a telecommunications service; and

(142)(a)(ii) engages in an activity described in Subsection (142)(a)(i) for the shared use with or resale to any person of the telecommunications service. See Utah Code 59-12-102

Testify: Answer questions in court.

Testify: means to make an oral statement under oath or affirmation. See Utah Code 68-3-12.5

Testimony: Evidence presented orally by witnesses during trials or before grand juries.

Textbook for a higher education course: includes a textbook in electronic format. See Utah Code 59-12-102

Title insurance: means the insuring, guaranteeing, or indemnifying of an owner of real or personal property or the holder of liens or encumbrances on that property, or others interested in the property against loss or damage suffered by reason of liens or encumbrances upon, defects in, or the unmarketability of the title to the property, or invalidity or unenforceability of any liens or encumbrances on the property. See Utah Code 31A-1-301

Title insurance matter: means a matter related to:

(5)(a) title insurance;

(5)(b) an escrow conducted by an individual title insurance producer or agency title insurance producer;

(5)(c) licensing, examination, and continuing education of an applicant to be a title licensee; or

(5)(d) conduct of a title licensee. See Utah Code 31A-2-402

Title licensee: means a person licensed under this title as:

(6)(a) an agency title insurance producer with a title insurance line of authority;

(6)(b) an individual title insurance producer with:

(6)(b)(i) a general title insurance line of authority; or

(6)(b)(ii) a specific category of authority for title insurance; or

(6)(c) a title insurance adjuster. See Utah Code 31A-2-402

Tobacco: means :

(146)(a) a cigarette;

(146)(b) a cigar;

(146)(c) chewing tobacco;

(146)(d) pipe tobacco; or

(146)(e) any other item that contains tobacco. See Utah Code 59-12-102

Tobacco product: includes :

(24)(b)(i) a cigarette produced from a cigarette rolling machine;

(24)(b)(ii) a little cigar; or

(24)(b)(iii) moist snuff. See Utah Code 59-14-102

tourist facility: means any publicly owned or operated park, campground, marina, dock, golf course, water park, historic park, monument, planetarium, zoo, bicycle trails, and other recreation or tourism-related facility. See Utah Code 59-12-602

Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.

Transfer: means "transfer" as described in Section 2001, Internal Revenue Code. See Utah Code 59-11-102

Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.

Tribal lands: means land held by the United States in trust for a federally recognized Indian tribe. See Utah Code 59-14-102

trust: means a nonresident trust or a resident trust that has state taxable income. See Utah Code 59-10-1002

trust: means a nonresident trust or a resident trust. See Utah Code 59-10-1102

Trust term: means a time period:

(1)(bb)(i) beginning on the day on which a qualified nongrantor charitable lead trust is created; and

(1)(bb)(ii) ending on the day on which the qualified nongrantor charitable lead trust described in Subsection (1)(bb)(i) terminates. See Utah Code 59-10-103

Trustee: A person or institution holding and administering property in trust.

Two party exchange: means a transaction in which special fuel is transferred between licensed suppliers pursuant to an exchange agreement. See Utah Code 59-13-102

Uintah and Ouray Reservation: means the lands recognized as being included within the Uintah and Ouray Reservation in:

(1)(cc)(i) Hagen v. See Utah Code 59-10-103

Unadjusted income: means an amount equal to the difference between:

(1)(dd)(i) the total income required to be reported by a resident or nonresident estate or trust on the resident or nonresident estate's or trust's federal income tax return for estates and trusts for the taxable year; and

(1)(dd)(ii) the sum of the following:

(1)(dd)(ii)(A) fees paid or incurred to the fiduciary of a resident or nonresident estate or trust:

(1)(dd)(ii)(A)(I) for administering the resident or nonresident estate or trust; and

(1)(dd)(ii)(A)(II) that the resident or nonresident estate or trust deducts as allowed on the resident or nonresident estate's or trust's federal income tax return for estates and trusts for the taxable year;

(1)(dd)(ii)(B) the income distribution deduction that a resident or nonresident estate or trust deducts under Section 651 or 661, Internal Revenue Code, as allowed on the resident or nonresident estate's or trust's federal income tax return for estates and trusts for the taxable year;

(1)(dd)(ii)(C) the amount that a resident or nonresident estate or trust deducts as a deduction for estate tax or generation skipping transfer tax under Section 691(c), Internal Revenue Code, as allowed on the resident or nonresident estate's or trust's federal income tax return for estates and trusts for the taxable year; and

(1)(dd)(ii)(D) the amount that a resident or nonresident estate or trust deducts as a personal exemption under Section 642(b), Internal Revenue Code, as allowed on the resident or nonresident estate's or trust's federal income tax return for estates and trusts for the taxable year. See Utah Code 59-10-103

Unassisted amusement device: means an amusement device, skill device, or ride device that is started and stopped by the purchaser or renter of the right to use or operate the amusement device, skill device, or ride device. See Utah Code 59-12-102

Undyed diesel fuel: means diesel fuel that is not subject to the dyeing requirements in accordance with Utah Code 59-13-102

Unitrust interest: means the same as that term is defined in 26 C. See Utah Code 59-10-103

Use: means the exercise of any right or power over tangible personal property, a product transferred electronically, or a service under Subsection 59-12-103(1), incident to the ownership or the leasing of that tangible personal property, product transferred electronically, or service. See Utah Code 59-12-102

User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.

Ute tribal member: means an individual who is enrolled as a member of the Ute Indian Tribe of the Uintah and Ouray Reservation. See Utah Code 59-10-103

Ute tribal member: means an enrolled member of the Ute tribe. See Utah Code 59-13-102

Ute tribe: means the Ute Indian Tribe of the Uintah and Ouray Reservation. See Utah Code 59-10-103

Ute tribe: means the Ute Indian Tribe of the Uintah and Ouray Reservation. See Utah Code 59-13-102

Ute trust land: means the lands:

(29)(a) of the Uintah and Ouray Reservation that are held in trust by the United States for the benefit of:

(29)(a)(i) the Ute tribe;

(29)(a)(ii) an individual; or

(29)(a)(iii) a group of individuals; or

(29)(b) specified as trust land by agreement between the governor and the Ute tribe meeting the requirements of Subsections 59-13-201. See Utah Code 59-13-102

Value-added nonvoice data service: means a service:

(149)(a) that otherwise meets the definition of a telecommunications service except that a computer processing application is used to act primarily for a purpose other than conveyance, routing, or transmission; and

(149)(b) with respect to which a computer processing application is used to act on data or information:

(149)(b)(i) code;

(149)(b)(ii) content;

(149)(b)(iii) form; or

(149)(b)(iv) protocol. See Utah Code 59-12-102

vehicle: includes :

(150)(b)(i) a vehicle described in Subsection (150)(a); or

(150)(b)(ii)

(150)(b)(ii)(A) a locomotive;

(150)(b)(ii)(B) a freight car;

(150)(b)(ii)(C) railroad work equipment; or

(150)(b)(ii)(D) other railroad rolling stock. See Utah Code 59-12-102

Vehicle dealer: means a person engaged in the business of buying, selling, or exchanging a vehicle as defined in Subsection (150). See Utah Code 59-12-102

Venue: The geographical location in which a case is tried.

Vertical service: includes an ancillary service that allows a customer to manage a conference bridging service. See Utah Code 59-12-102

Vessel: when used with reference to shipping, includes a steamboat, canal boat, and every structure adapted to be navigated from place to place. See Utah Code 68-3-12.5

Veteran: means an individual who:

(44)(a)(i) has served in the United States Armed Forces for at least 180 days:

(44)(a)(i)(A) on active duty; or

(44)(a)(i)(B) in a reserve component, to include the National Guard; or

(44)(a)(ii) has incurred an actual service-related injury or disability while in the United States Armed Forces regardless of whether the individual completed 180 days; and

(44)(a)(iii) was separated or retired under conditions characterized as honorable or general. See Utah Code 68-3-12.5

Voice mail service: means an ancillary service that enables a customer to receive, send, or store a recorded message. See Utah Code 59-12-102

Voluntary taxable income: means the sum of a pass-through entity's income that is:

(19)(a) attributed to a final pass-through entity taxpayer who is a resident individual unless the income is taxed by another state of the United States, the District of Columbia, or possession of the United States; and

(19)(b)

(19)(b)(i) business income and nonbusiness income that is derived from or connected with Utah sources; and

(19)(b)(ii) attributed to a final pass-through entity taxpayer who is a nonresident individual. See Utah Code 59-10-1402

Wages: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103

Waste energy facility: means a facility that generates electricity:

(154)(a)(i) using as the primary source of energy waste materials that would be placed in a landfill or refuse pit if it were not used to generate electricity, including:

(154)(a)(i)(A) tires;

(154)(a)(i)(B) waste coal;

(154)(a)(i)(C) oil shale; or

(154)(a)(i)(D) municipal solid waste; and

(154)(a)(ii) in amounts greater than actually required for the operation of the facility. See Utah Code 59-12-102

Watercraft: means a vessel as defined in Section 73-18-2. See Utah Code 59-12-102

Wind energy: means wind used as the sole source of energy to produce electricity. See Utah Code 59-12-102

ZIP Code: means a Zoning Improvement Plan Code assigned to a geographic location by the United States Postal Service. See Utah Code 59-12-102

zoological facility: means a public, public-private partnership, or private nonprofit building, exhibit, utility and infrastructure, walkway, pathway, roadway, office, administration facility, public service facility, educational facility, enclosure, public viewing area, animal barrier, animal housing, animal care facility, and veterinary and hospital facility related to the advancement, exhibition, or preservation of a mammal, bird, reptile, fish, or an amphibian. See Utah Code 59-12-702

zoological organization: means a public, public-private partnership, or private nonprofit organization having as its primary purpose the advancement and preservation of zoology. See Utah Code 59-12-702

Zoological park: means a park or garden where a collection of wild animals is kept for study, conservation, and public exhibition. See Utah Code 59-12-702