Part 1 General Provisions 35A-4-101 – 35A-4-108
Part 2 Definitions 35A-4-201 – 35A-4-208
Part 3 Contributions 35A-4-301 – 35A-4-314 v2
Part 4 Benefits and Eligibility 35A-4-401 – 35A-4-407
Part 5 Administration and Funds 35A-4-501 – 35A-4-508

Need help with a review of a severance agreement?
Have it reviewed by a lawyer, get answers to your questions and move forward with confidence.
Connect with a lawyer now

Terms Used In Utah Code > Title 35A > Chapter 4 - Employment Security Act

  • Administrator: includes "executor" when the subject matter justifies the use. See Utah Code 68-3-12.5
  • Adult: means an individual who is:
    (a) at least 18 years old; or
    (b) an emancipated minor. See Utah Code 75-2a-103
  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • Agent: means an adult designated in an advance health care directive to make health care decisions for the declarant. See Utah Code 75-2a-103
  • 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.
  • 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.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Appropriation: means an allocation of money by the board of trustees for a specific purpose. See Utah Code 17B-1-601
  • 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
  • APRN: means an individual who is:
    (a) certified or licensed as an advance practice registered nurse under Subsection 58-31b-301(2)(e);
    (b) an independent practitioner;
    (c) acting under a consultation and referral plan with a physician; and
    (d) acting within the scope of practice for that individual, as provided by law, rule, and specialized certification and training in that individual's area of practice. See Utah Code 75-2a-103
  • Armed forces: means the United States Army, Navy, Air Force, Marine Corps, Space Force, and Coast Guard. See Utah Code 68-3-12.5
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • 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.
  • base period: means the first four of the last five completed calendar quarters next preceding the first day of the individual's benefit year with respect to any individual whose benefit year commences on or after January 5, 1986. See Utah Code 35A-4-201
  • 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
  • Benefit cost rate: means benefit costs of all individuals paid in a calendar year, as defined in Subsection (2), including the state's share of extended benefit costs, divided by the total wages paid by all employers subject to contributions in the same calendar year, calculated to four decimal places, disregarding the remaining fraction, if any. See Utah Code 35A-4-301
  • Benefit costs: means the net money payments made to individuals who were employed by employers subject to contributions, excluding extended benefit costs, as provided in this chapter with respect to unemployment. See Utah Code 35A-4-301
  • Benefit year: means the 52 consecutive week period beginning with the first week with respect to which an individual files for benefits and is found to have an insured status. See Utah Code 35A-4-201
  • Benefits: means the money payments payable to an individual as provided in this chapter with respect to the individual's unemployment. See Utah Code 35A-4-201
  • Best interest: means that the benefits to the person resulting from a treatment outweigh the burdens to the person resulting from the treatment, taking into account:
    (a) the effect of the treatment on the physical, emotional, and cognitive functions of the person;
    (b) the degree of physical pain or discomfort caused to the person by the treatment or the withholding or withdrawal of treatment;
    (c) the degree to which the person's medical condition, the treatment, or the withholding or withdrawal of treatment, result in a severe and continuing impairment of the dignity of the person by subjecting the person to humiliation and dependency;
    (d) the effect of the treatment on the life expectancy of the person;
    (e) the prognosis of the person for recovery with and without the treatment;
    (f) the risks, side effects, and benefits of the treatment, or the withholding or withdrawal of treatment; and
    (g) the religious beliefs and basic values of the person receiving treatment, to the extent these may assist the decision maker in determining the best interest. See Utah Code 75-2a-103
  • Budget: means a plan of financial operations for a fiscal year which embodies estimates of proposed expenditures for given purposes and the proposed means of financing them, and may refer to the budget of a particular fund for which a budget is required by law or it may refer collectively to the budgets for all such funds. See Utah Code 17B-1-601
  • Budget officer: means the person appointed by the special district board of trustees to prepare the budget for the district. See Utah Code 17B-1-601
  • Calendar quarter: means the period of three consecutive months ending on March 31, June 30, September 30, or December 31, or the equivalent, as the department may by rule prescribe. See Utah Code 35A-4-201
  • Capacity to appoint an agent: means that the adult understands the consequences of appointing a particular person as agent. See Utah Code 75-2a-103
  • Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
  • City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
  • Codicil: An addition, change, or supplement to a will executed with the same formalities required for the will itself.
  • Common disaster: A sudden and extraordinary misfortune that brings about the simultaneous or near-simultaneous deaths of two or more associated persons, such as husband and wife.
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Computation date: means July 1 of any year, beginning July 1, 1984. See Utah Code 35A-4-301
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Contribution: means the money payments required by this chapter to be made into the Unemployment Compensation Fund by any employing unit on account of having individuals in its employ. See Utah Code 35A-4-201
  • Contribution year: means any calendar year beginning on January 1 and ending on December 31. See Utah Code 35A-4-301
  • 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.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Decedent: A deceased person.
  • Declarant: means an adult who has completed and signed or directed the signing of an advance health care directive. See Utah Code 75-2a-103
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Default surrogate: means the adult who may make decisions for an individual when either:
    (a) an agent or guardian has not been appointed; or
    (b) an agent is not able, available, or willing to make decisions for an adult. See Utah Code 75-2a-103
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Deficit: has the meaning given under generally accepted accounting principles as reflected in the Uniform Accounting Manual for Special Districts. See Utah Code 17B-1-601
  • Department: means the Department of Workforce Services created in Section 35A-1-103. See Utah Code 35A-1-102
  • Dependent: A person dependent for support upon another.
  • Devise: To gift property by will.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Division: means the Unemployment Insurance Division. See Utah Code 35A-4-201
  • Docket: A log containing brief entries of court proceedings.
  • Donee: The recipient of a gift.
  • Donor: The person who makes a gift.
  • Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. See Utah Code 75-2-1402
  • Electronic presence: means the relationship of two or more individuals in different locations communicating in real time to the same extent as if the individuals were physically present in the same location. See Utah Code 75-2-1402
  • Electronic will: means a will executed electronically in compliance with Subsection 75-2-1405(1). See Utah Code 75-2-1402
  • Emergency medical services provider: means a person that is licensed, designated, or certified under 1. See Utah Code 75-2a-103
  • employer: means :
    (a) an individual or employing unit which employs one or more individuals for some portion of a day during a calendar year, or that, as a condition for approval of this chapter for full tax credit against the tax imposed by the Federal Unemployment Tax Act, is required, under the act, to be an employer;
    (b) an employing unit that, having become an employer under Subsection (1)(a), has not, under Sections 35A-4-303 and 35A-4-310, ceased to be an employer subject to this chapter; or
    (c) for the effective period of its election under Subsection 35A-4-310(3), an employing unit that has elected to become fully subject to this chapter. See Utah Code 35A-4-203
  • Employing unit: means :
    (i) any individual or type of organization that has or subsequent to January 1, 1935, had one or more individuals performing services for it within the state including any:
    (A) partnership;
    (B) association;
    (C) trust;
    (D) estate;
    (E) joint stock company;
    (F) insurance company;
    (G) limited liability company;
    (H) limited liability partnership;
    (I) joint venture;
    (J) corporation, whether domestic or foreign;
    (K) the receiver, trustee in bankruptcy, trustee or successor of any entity listed in Subsections (1)(a)(i)(A) through (J);
    (L) the legal representative of a deceased person; or
    (M) a tribal unit; or
    (ii) any properly and legally registered professional employer organization as defined by Section 31A-40-102. See Utah Code 35A-4-202
  • Employment office: means a free public employment office or branch operated by this or any other state as a part of a state-controlled system of public employment offices or by a federal agency charged with the administration of an unemployment compensation program or free public employment offices. See Utah Code 35A-4-201
  • 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.
  • 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.
  • Executive director: means the executive director of the department appointed under Section 35A-1-201. See Utah Code 35A-1-102
  • Extended benefits: has the meaning specified in Subsection 35A-4-402(7)(f). See Utah Code 35A-4-201
  • Fair Debt Collection Practices Act: The Fair Debt Collection Practices Act is a set of United States statutes added as Title VIII of the Consumer Credit Protection Act. Its purpose is to ensure ethical practices in the collection of consumer debts and to provide consumers with an avenue for disputing and obtaining validation of debt information in order to ensure the information's accuracy. It is often used in conjunction with the Fair Credit Reporting Act. Source: OCC
  • federal executive agency: means an executive agency, as defined in 5 U. See Utah Code 35A-4-203
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: means the year beginning with July 1 of one year and ending June 30 of the next year. See Utah Code 35A-4-301
  • 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.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Franchise: means the same as that term is defined in 16 C. See Utah Code 35A-4-203
  • Franchisee: means the same as that term is defined in 16 C. See Utah Code 35A-4-203
  • Franchisor: means the same as that term is defined in 16 C. See Utah Code 35A-4-203
  • Fraud: Intentional deception resulting in injury to another.
  • Fund: has the meaning given under generally accepted accounting principles as reflected in the Uniform Accounting Manual for Special Districts. See Utah Code 17B-1-601
  • Fund: means the Unemployment Compensation Fund established by this chapter. See Utah Code 35A-4-201
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Governmental funds: means the general fund, special revenue fund, debt service fund, and capital projects fund of a special district. See Utah Code 17B-1-601
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Guardian: includes a person who:Utah Code 68-3-12.5
  • Health care: means any care, treatment, service, or procedure to improve, maintain, diagnose, or otherwise affect an individual's physical or mental condition. See Utah Code 75-2a-103
  • Health care decision making capacity: means an adult's ability to make an informed decision about receiving or refusing health care, including:
    (a) the ability to understand the nature, extent, or probable consequences of health status and health care alternatives;
    (b) the ability to make a rational evaluation of the burdens, risks, benefits, and alternatives of accepting or rejecting health care; and
    (c) the ability to communicate a decision. See Utah Code 75-2a-103
  • Health care facility: means :
    (a) a health care facility as defined in 2; and
    (b) private offices of physicians, dentists, and other health care providers licensed to provide health care under Title 58, Occupations and Professions. See Utah Code 75-2a-103
  • Health care provider: means the same as that term is defined in Section 78B-3-403, except that "health care provider" does not include an emergency medical services provider. See Utah Code 75-2a-103
  • Hospital: means an institution that is licensed, certified, or approved by the Department of Health as a hospital. See Utah Code 35A-4-202
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Insured average annual wage: means on or before the 15th day of May of each year, the total wages of insured workers for the preceding calendar year, divided by the average monthly number of insured workers, determined by dividing by 12 the total insured workers for the preceding calendar year as determined under the rules of the department calculated to two decimal places, disregarding any fraction of one cent. See Utah Code 35A-4-201
  • Insured average fiscal year wage: means on or before the 15th day of November of each year, the total wages of insured workers for the preceding fiscal year, divided by the average monthly number of insured workers, determined by dividing by 12 the total insured workers for the preceding fiscal year as determined under the rules of the department calculated to two decimal places, disregarding any fraction of one cent. See Utah Code 35A-4-201
  • Insured average fiscal year weekly wage: means the insured average fiscal year wage determined in Subsection (11), divided by 52, calculated to two decimal places, disregarding any fraction of one cent. See Utah Code 35A-4-201
  • Insured status: means that an individual has, during the individual's base-period, performed services and earned wages in employment sufficient to qualify for benefits under Section 35A-4-403. See Utah Code 35A-4-201
  • Insured work: means employment for an employer, as defined in Section 35A-4-203. See Utah Code 35A-4-201
  • Intestate: Dying without leaving a will.
  • Joint tenancy: A form of property ownership in which two or more parties hold an undivided interest in the same property that was conveyed under the same instrument at the same time. A joint tenant can sell his (her) interest but not dispose of it by will. Upon the death of a joint tenant, his (her) undivided interest is distributed among the surviving joint tenants.
  • 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
  • Legatee: A beneficiary of a decedent
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Life sustaining care: means any medical intervention, including procedures, administration of medication, or use of a medical device, that maintains life by sustaining, restoring, or supplanting a vital function. See Utah Code 75-2a-103
  • Marital deduction: The deduction(s) that can be taken in the determination of gift and estate tax liabilities because of the existence of a marriage or marital relationship.
  • Minor: means an individual who:
    (a) is under 18 years old; and
    (b) is not an emancipated minor. See Utah Code 75-2a-103
  • 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.
  • New employer: means any employer who has been an employer as defined in this chapter and whose account has been chargeable with benefits for less than one fiscal year immediately preceding the computation date. See Utah Code 35A-4-301
  • 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.
  • 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.
  • Payroll: means total wages. See Utah Code 35A-4-301
  • Person: means :Utah Code 68-3-12.5
  • Person: means an individual, corporation, partnership, organization, association, trust, governmental agency, or other legal entity. See Utah Code 17B-1-102
  • Personal property: includes :Utah Code 68-3-12.5
  • Personal property: All property that is not real property.
  • Physician: means a physician and surgeon or osteopathic surgeon licensed under Title 58, Chapter 67, Utah Medical Practice Act or Chapter 68, Utah Osteopathic Medical Practice Act. See Utah Code 75-2a-103
  • Physician assistant: means an individual licensed as a physician assistant under Title 58, Chapter 70a, Utah Physician Assistant Act. See Utah Code 75-2a-103
  • POLST order: means an order, on a form designated by the Department of Health and Human Services under Section 75-2a-106, that gives direction to health care providers, health care facilities, and emergency medical services providers regarding the specific health care decisions of the individual to whom the order relates. See Utah Code 75-2a-103
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • 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.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probate: Proving a will
  • 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
  • Public assistance: means :
    (a) services or benefits provided under Chapter 3, Employment Support Act;
    (b) medical assistance provided under Title 26B, Chapter 3, Health Care - Administration and Assistance;
    (c) foster care maintenance payments provided from the General Fund or under Title IV-E of the Social Security Act;
    (d) SNAP benefits; and
    (e) any other public funds expended for the benefit of a person in need of financial, medical, food, housing, or related assistance. See Utah Code 35A-1-102
  • Qualified employer: means any employer who was an employer as defined in this chapter during each quarter of the prior fiscal year immediately preceding the computation date. See Utah Code 35A-4-301
  • Qualifying period: means the four fiscal years immediately preceding the contribution year on or after January 1, 1985. See Utah Code 35A-4-301
  • 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.
  • Reasonably available: means :
    (a) readily able to be contacted without undue effort; and
    (b) willing and able to act in a timely manner considering the urgency of the circumstances. See Utah Code 75-2a-103
  • Recess: A temporary interruption of the legislative business.
  • Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form. See Utah Code 75-2-1402
  • Reserve: means that amount of money in the fund which has been appropriated or is subject to appropriation by the Legislature, exclusive of money transferred to the fund under the Federal Employment Security Administrative Financing Act of 1954, 42 U. See Utah Code 35A-4-301
  • Revocable trust: A trust agreement that can be canceled, rescinded, revoked, or repealed by the grantor (person who establishes the trust).
  • Right of survivorship: The ownership rights that result in the acquisition of title to property by reason of having survived other co-owners.
  • 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.
  • Sign: means , with present intent to authenticate or adopt a record:
    (a) to execute or adopt a tangible symbol; or
    (b) to affix to or logically associate with the record an electronic symbol or process. See Utah Code 75-2-1402
  • Signature: includes a name, mark, or sign written with the intent to authenticate an instrument or writing. See Utah Code 68-3-12.5
  • SNAP: means the federal "Supplemental Nutrition Assistance Program" under Title 7, U. See Utah Code 35A-1-102
  • SNAP benefits: means a financial benefit, coupon, or privilege available under SNAP. See Utah Code 35A-1-102
  • Special district: means a limited purpose local government entity, as described in Section 17B-1-103, that operates under, is subject to, and has the powers described in:
    (a) this chapter; or
    (b) 
    (i) this chapter; and
    (ii) 
    (A) 1;
    (B) 2;
    (C) 3;
    (D) 4;
    (E) 5;
    (F) 6;
    (G) 7;
    (H) 8;
    (I) 9;
    (J) 10; or
    (K) 11. See Utah Code 17B-1-102
  • State: includes the Commonwealth of Puerto Rico, the Virgin Islands, and the District of Columbia. See Utah Code 35A-4-201
  • 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
  • State: includes a federally recognized Indian tribe. See Utah Code 75-2-1402
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Substituted judgment: means the standard to be applied by a surrogate when making a health care decision for an adult who previously had the capacity to make health care decisions, which requires the surrogate to consider:
    (a) specific preferences expressed by the adult:
    (i) when the adult had the capacity to make health care decisions; and
    (ii) at the time the decision is being made;
    (b) the surrogate's understanding of the adult's health care preferences;
    (c) the surrogate's understanding of what the adult would have wanted under the circumstances; and
    (d) to the extent that the preferences described in Subsections (22)(a) through (c) are unknown, the best interest of the adult. See Utah Code 75-2a-103
  • Summons: Another word for subpoena used by the criminal justice system.
  • Surrogate: means a health care decision maker who is:
    (a) an appointed agent;
    (b) a default surrogate under the provisions of Section 75-2a-108; or
    (c) a guardian. See Utah Code 75-2a-103
  • Taxable wages: means all remuneration paid by an employer to employees for insured work that is subject to unemployment insurance contributions. See Utah Code 35A-4-301
  • Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
  • Tenancy in common: A type of property ownership in which two or more individuals have an undivided interest in property. At the death of one tenant in common, his (her) fractional percentage of ownership in the property passes to the decedent
  • Testator: A male person who leaves a will at death.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Total wages: means all remuneration paid by an employer to employees for insured work. See Utah Code 35A-4-301
  • Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
  • 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.
  • Tribal unit: means a subdivision, subsidiary, or business enterprise wholly owned by an American Indian tribe. See Utah Code 35A-4-201
  • Trustee: A person or institution holding and administering property in trust.
  • Unemployment experience: means all factors, including benefit costs and taxable wages, which bear a direct relation to an employer's unemployment risk. See Utah Code 35A-4-301
  • United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
  • 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
  • wages: means wages as currently defined by Section 3306(b), Internal Revenue Code of 1986, with modifications, subtractions, and adjustments provided in Subsections (2), (3), and (4). See Utah Code 35A-4-208
  • Week: means the period or periods of seven consecutive calendar days as the department may prescribe by rule. See Utah Code 35A-4-201
  • Writing: includes :Utah Code 68-3-12.5