Utah § 59-10-1002 Definitions.

Utah Statutes

§ 59-10-1002 — Definitions.

Utah § 59-10-1002

Title 59Revenue and Taxation

Ch. 59-10Individual Income Tax Act

Part 59-10-10Nonrefundable Tax Credit Act

This text of Utah § 59-10-1002 (Definitions.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 59-10-1002 (2026).

Text

As used in this part:

(1)(1)(a) Except as provided in Subsection (1)(b) or Subsection 59-10-1003(2), "claimant" means a resident or nonresident person that has state taxable income.

(1)(b) "Claimant" does not include an estate or trust.

(2)Except as provided in Subsection 59-10-1003(2), "estate" means a nonresident estate or a resident estate that has state taxable income.

(3)"Nonrefundable tax credit" or "tax credit" means a tax credit that a claimant, estate, or trust may:

(3)(a) claim:

(3)(a)(i) as provided by statute; and

(3)(a)(ii) in an amount that does not exceed the claimant's, estate's, or trust's tax liability under this chapter for a taxable year; and

(3)(b) carry forward or carry back:

(3)(b)(i) if allowed by statute; and

(3)(b)(ii) unless otherwise provided in statute, to

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As used in this part:
(1) (1)(a) Except as provided in Subsection (1)(b) or Subsection 59-10-1003(2), "claimant" means a resident or nonresident person that has state taxable income.
(1)(b) "Claimant" does not include an estate or trust.
(2) Except as provided in Subsection 59-10-1003(2), "estate" means a nonresident estate or a resident estate that has state taxable income.
(3) "Nonrefundable tax credit" or "tax credit" means a tax credit that a claimant, estate, or trust may:

(3)(a) claim:
(3)(a)(i) as provided by statute; and
(3)(a)(ii) in an amount that does not exceed the claimant's, estate's, or trust's tax liability under this chapter for a taxable year; and
(3)(b) carry forward or carry back:
(3)(b)(i) if allowed by statute; and
(3)(b)(ii) unless otherwise provided in statute, to the extent that the amount of the tax credit exceeds the claimant's, estate's, or trust's tax liability under this chapter for a taxable year.
(4) Except as provided in Subsection 59-10-1003(2), "trust" means a nonresident trust or a resident trust that has state taxable income.