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Utah Code Title 59. Revenue and Taxation § 59-6-101. Definitions

Current as of January 01, 2025 | Updated by Findlaw Staff

As used in this chapter:

(1) “Business entity” means a claimant that is a:

(a) C corporation;

(b) S corporation;

(c) general partnership;

(d) limited liability company;

(e) limited liability partnership;

(f) limited partnership; or

(g) business entity similar to Subsections (1)(c) through (f):

(i) with respect to which the business entity's income or losses are divided among and passed through to taxpayers; and

(ii) as defined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.

(2)(a) Except as provided in Subsection (2)(b), “claimant” means a resident or nonresident person.

(b) “Claimant” does not include an estate or trust.

(3) “Estate” means a nonresident estate or a resident estate.

(4) “Minerals” means:

(a) metalliferous minerals as defined in Section 59-2-102;

(b) nonmetalliferous minerals as defined in Section 59-2-102; or

(c) a combination of Subsections (4)(a) and (b).

(5) “Producer” means a person that:

(a) produces or extracts minerals from deposits in this state; or

(b) is the first purchaser of minerals produced or extracted from deposits in this state.

(6) “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:

(i) for a tax imposed under:

(A) Chapter 7, Corporate Franchise and Income Taxes;

(B) Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act; or

(C) Chapter 10, Individual Income Tax Act; and

(ii) for the taxable year for which the claimant, estate, or trust claims the tax credit.

(7) “Taxable year” means the taxable year of a claimant, estate, or trust under:

(a) Chapter 7, Corporate Franchise and Income Taxes;

(b) Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act; or

(c) Chapter 10, Individual Income Tax Act.

(8) “Tax return” means a return required by:

(a) Chapter 7, Corporate Franchise and Income Taxes;

(b) Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act; or

(c) Chapter 10, Individual Income Tax Act.

(9) “Trust” means a nonresident trust or a resident trust.

(10) “Withholding return” means a return a producer is required to file under this chapter.

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Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-6-101. Definitions - last updated January 01, 2025 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-6-101/

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