Terms Used In Utah Code > Title 59 > Chapter 10 > Part 4 - Withholding of Tax

• 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.
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
• 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: includes :

  (i)	an association;

  (ii)	a joint stock company; and

  (iii)

  an insurance company. 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 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 Individual: means a natural person and includes aliens and minors. See Utah Code 59-10-103 Lien: A claim against real or personal property in satisfaction of a debt. Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5 Nonresident individual: means an individual who is not a resident of this state. See Utah Code 59-10-103 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. 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 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 the same as that term is defined in Section 59-10-1402. See Utah Code 59-10-103 Person: means :Utah Code 68-3-12.5 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 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 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 Trustee: A person or institution holding and administering property in trust. United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5 Venue: The geographical location in which a case is tried. 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