Utah Statutes
§ 59-10-1002 — Definitions.
Utah·Title 59 Revenue and Taxation·Ch. 59-10 Individual Income Tax Act·Part 59-10-10 Nonrefundable Tax Credit Act
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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Utah § 59-10-1002 (Definitions.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Chapter 82, 2020 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.