Utah § 59-10-1102 Definitions.

Utah Statutes

§ 59-10-1102 — Definitions.

Utah § 59-10-1102

Title 59Revenue and Taxation

Ch. 59-10Individual Income Tax Act

Part 59-10-11Refundable Tax Credit Act

This text of Utah § 59-10-1102 (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. § 59-10-1102 (2026).

Text

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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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.