Utah Code Title 59. Revenue and Taxation § 59-10-1102. Definitions

(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.

(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.