Utah Statutes
§ 59-10-1102 — Definitions.
Utah·Title 59 Revenue and Taxation·Ch. 59-10 Individual Income Tax Act·Part 59-10-11 Refundable Tax Credit Act
As used in this part:
(1)(1)(a) Except as provided in Subsection (1)(b) or Subsection 59-10-1103(1)(a), "claimant" means a resident or nonresident person.
(1)(b) "Claimant" does not include an estate or trust.
(2)Except as provided in Subsection 59-10-1103(1)(a), "estate" means a nonresident estate or a resident estate.
(3)"Refundable tax credit" or "tax credit" means a tax credit that a claimant, estate, or trust may claim:
(3)(a) as provided by statute; and
(3)(b) regardless of whether the claimant, estate, or trust has a tax liability under this chapter for a taxable year.
(4)Except as provided in Subsection 59-10-1103(1)(a), "trust" means a nonresident trust or a resident trust.
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Legislative History
Enacted by Chapter 223, 2006 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.