Utah Code Title 59. Revenue and Taxation § 59-10-1102. Definitions
Current as of May 05, 2022 | Updated by FindLaw Staff
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As used in this part:
(1)(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.
Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-10-1102. Definitions - last updated May 05, 2022 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-10-1102/
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