Terms Used In Utah Code > Title 31A > Chapter 7 - Nonprofit Health Service Insurance Corporations

• Adjudicative proceeding: means :Utah Code 68-3-12.5
• Administrator: includes "executor" when the subject matter justifies the use. See Utah Code 68-3-12.5
• Agency: means :

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

  (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 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. Application: means a document: (a)  (i)  completed by an applicant to provide information about the risk to be insured; and (ii)  that contains information that is used by the insurer to evaluate risk and decide whether to: (A)  insure the risk under: (I)  the coverage as originally offered; or (II)  a modification of the coverage as originally offered; or (B)  decline to insure the risk; or (b)  used by the insurer to gather information from the applicant before issuance of an annuity contract. See Utah Code 31A-1-301 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. articles of incorporation: means : (a)  the original articles; (b)  a special law; (c)  a charter; (d)  an amendment; (e)  restated articles; (f)  articles of merger or consolidation; (g)  a trust instrument; (h)  another constitutive document for a trust or other entity that is not a corporation; and (i)  an amendment to an item listed in Subsections (11)(a) through (h). See Utah Code 31A-1-301 Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account. 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 board of directors: means the group of persons with responsibility over, or management of, a corporation, however designated. See Utah Code 31A-1-301 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 income: means the same as that term is defined in Section 59-7-302. See Utah Code 59-7-101 C corporation: means the same as that term is defined in Section 1361, Internal Revenue Code. See Utah Code 59-10-1402 Certificate: means evidence of insurance given to: (a)  an insured under a group insurance policy; or (b)  a third party. See Utah Code 31A-1-301 City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5 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 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 Contract: A legal written agreement that becomes binding when signed. 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 Corporation: means : (a)  any domestic corporation organized under Title 16, Chapter 6a, Utah Revised Nonprofit Corporation Act; (b)  any foreign corporation engaged in business in this state under Sections 16-6a-1501 through 16-6a-1518; (c)  any project entity defined in Section 11-13-103; or (d)  a public agency, as defined in Section 11-13-103, to the extent it owns an interest in facilities providing additional project capacity, as defined in Section 11-13-103. See Utah Code 59-8-103 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: (i)  a corporation doing business: (A)  as: (I)  an insurance producer; (II)  a surplus lines producer; (III)  a limited line producer; (IV)  a consultant; (V)  a managing general agent; (VI)  a reinsurance intermediary; (VII)  a third party administrator; or (VIII)  an adjuster; and (B)  under: (I)  Chapter 23a, Insurance Marketing - Licensing Producers, Consultants, and Reinsurance Intermediaries; (II)  Chapter 25, Third Party Administrators; or (III)  Chapter 26, Insurance Adjusters; or (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 : (i)  an association; (ii)  a joint stock company; and (iii)  an insurance company. See Utah Code 59-10-103 Decedent: means a deceased natural person. See Utah Code 59-11-102 Decedent: A deceased person. Deficiency: is a s defined in Section 59-1-1402. See Utah Code 59-1-101 Dependent: A person dependent for support upon another. Dependent beneficiary: means an individual who: (a)  is claimed as a dependent under Section 151, Internal Revenue Code, on another person's federal income tax return; and (b)  is a beneficiary of a trust that is a pass-through entity. See Utah Code 59-10-1402 Director: means a member of the board of directors of a corporation. See Utah Code 31A-1-301 Distributable net income: means the same as that term is defined in Section 643, Internal Revenue Code. See Utah Code 59-10-103 Employee: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103 Employer: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103 Engaging in business: means carrying on or causing to be carried on any activity through which goods or services are made or rendered by the taxpayer, except as provided in Section 59-7-102. See Utah Code 59-8-103 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. 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 Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other. 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 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 Fiduciary: A trustee, executor, or administrator. Fiduciary: means : (i)  a guardian; (ii)  a trustee; (iii)  an executor; (iv)  an administrator; (v)  a receiver; (vi)  a conservator; or (vii)  any person acting in any fiduciary capacity for any individual. See Utah Code 59-10-103 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. Fraud: Intentional deception resulting in injury to another. Grantor: The person who establishes a trust and places property into it. Gross receipts: means the totality of the consideration that the taxpayer receives for any good or service produced or rendered in the state without any deduction or expense paid or accrued in respect to it. See Utah Code 59-8-103 Guaranteed annuity interest: means the same as that term is defined in 26 C. See Utah Code 59-10-103 Health care: means any of the following intended for use in the diagnosis, treatment, mitigation, or prevention of a human ailment or impairment: (a)  a professional service; (b)  a personal service; (c)  a facility; (d)  equipment; (e)  a device; (f)  supplies; or (g)  medicine. See Utah Code 31A-1-301 Highway: includes :Utah Code 68-3-12.5 Income: includes losses. See Utah Code 59-7-101 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 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 Insurance: includes : (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; (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 (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 Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes. Internal Revenue Code: means Title 26 of the United States Code as effective during the year in which Utah taxable income is determined. See Utah Code 59-7-101 Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases. Land: includes :Utah Code 68-3-12.5 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 Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity. Lien: A claim against real or personal property in satisfaction of a debt. Member: means a person having membership rights in an insurance corporation. See Utah Code 31A-1-301 Military service: means the same as that term is defined in Pub. See Utah Code 59-10-103 Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5 Mutual: means a mutual insurance corporation. See Utah Code 31A-1-301 Nonbusiness income: means all income of a pass-through entity other than business income. See Utah Code 59-10-1402 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: (a)  nonresident individual; or (b)  nonresident business entity. See Utah Code 59-10-1402 Oath: includes "affirmation. See Utah Code 68-3-12.5 Oath: A promise to tell the truth. 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. 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 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: (A)  through or by means of which any business, financial operation, or venture is carried on; and (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 a business entity that is: (a)  the following if classified as a partnership for federal income tax purposes: (i)  a general partnership; (ii)  a limited liability company; (iii)  a limited liability partnership; or (iv)  a limited partnership; (b)  an S corporation; (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 (d)  a business entity similar to Subsections (11)(a) through (c): (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 (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: 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: (a)  that is: (i)  for a general partnership, a partner; (ii)  for a limited liability company, a member; (iii)  for a limited liability partnership, a partner; (iv)  for a limited partnership, a partner; (v)  for an S corporation, a shareholder; (vi)  for an estate or trust described in Subsection(11)(c), a beneficiary; or (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 (b)  to which the income, gain, loss, deduction, or credit of a pass-through entity is passed through. 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 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: means :Utah Code 68-3-12.5 Person: includes : (a)  an individual; (b)  a partnership; (c)  a corporation; (d)  an incorporated or unincorporated association; (e)  a joint stock company; (f)  a trust; (g)  a limited liability company; (h)  a reciprocal; (i)  a syndicate; or (j)  another similar entity or combination of entities acting in concert. See Utah Code 31A-1-301 Personal property: includes :Utah Code 68-3-12.5 Personal property: All property that is not real property. Policy: includes a service contract issued by: (i)  a motor club under Chapter 11, Motor Clubs; (ii)  a service contract provided under Chapter 6a, Service Contracts; and (iii)  a corporation licensed under: (A)  Chapter 7, Nonprofit Health Service Insurance Corporations; or (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 Probate: Proving a will Proceeding: includes an action or special statutory proceeding. See Utah Code 31A-1-301 Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5 Property: includes both real and personal property. See Utah Code 68-3-12.5 Qualified nongrantor charitable lead trust: means a trust: (i)  that is irrevocable; (ii)  that has a trust term measured by: (A)  a fixed term of years; or (B)  the life of a person living on the day on which the trust is created; (iii)  under which: (A)  a portion of the value of the trust assets is distributed during the trust term: (I)  to an organization described in Section 170(c), Internal Revenue Code; and (II)  as a guaranteed annuity interest or a unitrust interest; and (B)  assets remaining in the trust at the termination of the trust term are distributed to a beneficiary: (I)  designated in the trust; and (II)  that is not an organization described in Section 170(c), Internal Revenue Code; (iv)  for which the trust is allowed a deduction under Section 642(c), Internal Revenue Code; and (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 real property: includes :Utah Code 68-3-12.5 Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land. 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). Resident: means a decedent who was domiciled in this state at the time of death. See Utah Code 59-11-102 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: (a)  resident individual; or (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 Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action. Return: means a return that a pass-through entity taxpayer files: (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 (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 return: includes a combined report. See Utah Code 59-7-101 S corporation: means the same as that term is defined in Section 1361, Internal Revenue Code. See Utah Code 59-10-1402 Service member: means the same as that term is defined in Pub. See Utah Code 59-10-103 Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims. State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5 Statement of dependent beneficiary income: means a statement: (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; (b)  attesting that the dependent is a dependent beneficiary; and (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. 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 Tax credit: means a nonrefundable tax credit listed on a tax return. See Utah Code 59-7-902 tax credit: means a tax credit that a claimant, estate, or trust may: (a)  claim: (i)  as provided by statute; and (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 (b)  carry forward or carry back: (i)  if allowed by statute; and (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: (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 Tax return: means : (a)  a corporate return as defined in Section 59-7-101 filed in accordance with this chapter; or (b)  a tax return filed in accordance with Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act. See Utah Code 59-7-902 Taxable estate: means "taxable estate" as defined in Section 2051, Internal Revenue Code. See Utah Code 59-11-102 taxable year: includes the period for which such return is made. See Utah Code 59-7-101 Taxpayer: means any corporation, other than an eleemosynary, religious, or charitable institution, any insurance company, credit union, or Subchapter S organization, any nonprofit hospital, educational, welfare, or employee representation organization, or any mutual benefit association engaged in business in the state that is not otherwise required to pay income or franchise tax to the state under Title 59, Chapter 7, Corporate Franchise and Income Taxes. See Utah Code 59-8-103 Taxpayer: means any of the following that has income subject in whole or part to the tax imposed by this chapter: (i)  an individual; (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; (iii)  a pass-through entity; or (iv)  a pass-through entity taxpayer. See Utah Code 59-10-103 Testimony: Evidence presented orally by witnesses during trials or before grand juries. Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5 Transfer: means "transfer" as described in Section 2001, Internal Revenue Code. See Utah Code 59-11-102 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: (i)  beginning on the day on which a qualified nongrantor charitable lead trust is created; and (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. Uintah and Ouray Reservation: means the lands recognized as being included within the Uintah and Ouray Reservation in: (i)  Hagen v. See Utah Code 59-10-103 Unadjusted income: means an amount equal to the difference between: (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 (ii)  the sum of the following: (A)  fees paid or incurred to the fiduciary of a resident or nonresident estate or trust: (I)  for administering the resident or nonresident estate or trust; and (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; (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; (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 (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 United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5 Unitrust interest: means the same as that term is defined in 26 C. See Utah Code 59-10-103 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 tribe: means the Ute Indian Tribe of the Uintah and Ouray Reservation. See Utah Code 59-10-103 Venue: The geographical location in which a case is tried. Veteran: means an individual who:Utah Code 68-3-12.5 Wages: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103 Writing: includes :Utah Code 68-3-12.5