Utah Code Title 59. Revenue and Taxation § 59-11-102. Definitions

(1) “Decedent” means a deceased natural person.

(2) “Federal credit” means the maximum amount of the credit for state death taxes allowed by Section 2011  1 in respect to a decedent's taxable estate.

(3) “Gross estate” means “gross estate” as defined in Section 2031, Internal Revenue Code.  2

(4) “Nonresident” means a decedent who was domiciled outside of this state at the time of death.

(5) “Other state” means any state in the United States other than this state, the District of Columbia, or any possession or territory of the United States.

(6) “Person” includes any natural person, corporation, association, partnership, joint venture, syndicate, estate, trust, or other entity under which business or other activities may be conducted.

(7) “Personal representative” means the executor, administrator, or trustee of a decedent's estate, or, if there is no executor, administrator, or trustee appointed, qualified, and acting within this state, then any person in actual or constructive possession of any property of the decedent.

(8) “Resident” means a decedent who was domiciled in this state at the time of death.

(9) “Section 2011” means “Section 2011,” Internal Revenue Code.

(10) “Taxable estate” means “taxable estate” as defined in Section 2051, Internal Revenue Code.  3

(11) “Transfer” means “transfer” as described in Section 2001, Internal Revenue Code 4.