Utah Code Title 63N. Economic Opportunity Act § 63N-2-302. Definitions

(1) “Business applicant” means a business that:

(3) “Community investment project” means a project that includes one or more of the following criteria in addition to the normal operations of the business applicant:

(4) “Enterprise zone” means an area within a county or municipality that has been designated as an enterprise zone by the office under Part 2, Enterprise Zone Act.

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

(6) “Refundable tax credit” means a tax credit that a claimant, estate, or trust may claim:

(7) “Targeted business income tax credit” means a refundable tax credit available under this part.

(8) “Targeted business income tax credit eligibility certificate” means a document provided by the office to a business applicant before the applicant may claim a targeted business income tax credit under this part.

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