As used in this part:

(1) 

Terms Used In Utah Code 59-10-1102

(a) as provided by statute; and
(b) regardless of whether the claimant, estate, or trust has a tax liability under this chapter for a taxable year. See Utah Code 59-10-1102
  • trust: means a nonresident trust or a resident trust. See Utah Code 59-10-1102
  • (a)  Except as provided in Subsection (1)(b) or Subsection 59-10-1103(1)(a), “claimant” means a resident or nonresident person.

    (b)  “Claimant” does not include an estate or trust.

    (2)  Except as provided in Subsection 59-10-1103(1)(a), “estate” means a nonresident estate or a resident estate.

    (3)  “Refundable tax credit” or “tax credit” means a tax credit that a claimant, estate, or trust may claim:

    (a)  as provided by statute; and

    (b)  regardless of whether the claimant, estate, or trust has a tax liability under this chapter for a taxable year.

    (4)  Except as provided in Subsection 59-10-1103(1)(a), “trust” means a nonresident trust or a resident trust.

    Enacted by Chapter 223, 2006 General Session