Utah Code Title 63N. Economic Opportunity Act § 63N-2-802. Definitions

(1) “Claimant” means the same as that term is defined in Section 59-10-1002.

(2) “Eligible claimant, estate, or trust” means a claimant, estate, or trust that:

(3) “Life science establishment” means the same as that term is defined in Section 59-10-1025.

(4) “Tax credit” means a tax credit under Section 59-10-1025.

(5) “Tax credit applicant” means a person that applies to the office to receive a tax credit certificate under this part.

(6) “Tax credit certificate” means a certificate issued by the office that:

(7) “Tax credit certificate recipient” means an eligible claimant, estate, or trust that receives a tax credit certificate in accordance with this part for a tax credit under Section 59-10-1025.