Terms Used In Utah Code > Title 63N > Chapter 2 > Part 8 - Technology and Life Science Economic Development Act

• Claimant: means the same as that term is defined in Section 59-10-1002. See Utah Code 63N-2-802
• Commission: means the Unified Economic Opportunity Commission created in Section 63N-1a-201. See Utah Code 63N-1a-102
• 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.
• GO Utah board: means the Board of Economic Opportunity created in Section 63N-1a-401. See Utah Code 63N-1a-102
• Life science establishment: means the same as that term is defined in Section 59-10-1025. See Utah Code 63N-2-802
• Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
• 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
• 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
• Statute: A law passed by a legislature.
• Tax credit: means a tax credit under Section 59-10-1025. See Utah Code 63N-2-802
• Tax credit applicant: means a person that applies to the office to receive a tax credit certificate under this part. See Utah Code 63N-2-802
• Tax credit certificate: means a certificate issued by the office that:

  (a)	lists the name of the tax credit certificate recipient;

  (b)	lists the tax credit certificate recipient's taxpayer identification number;

  (c)	lists the amount of the tax credit certificate recipient's tax credits authorized under this part for a taxable year; and

  (d)	includes other information as determined by the office. See Utah Code 63N-2-802 Tax credit certificate recipient: means an eligible claimant, estate, or trust that receives a tax credit certificate in accordance with this part for a tax credit under Section 59-10-1025. See Utah Code 63N-2-802