Definitions.

1. Law
2. Utah Code
3. Revenue and Taxation
4. Individual Income Tax Act
5. Refundable Tax Credit Act
6. Definitions.

• (1)
  • (a) Except as provided in Subsection (1)(b) or Subsection 59-10-1103(1)(a), "claimant" means a resident or nonresident person.
  • (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:
  • (a) as provided by statute; and
  • (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.

Download our app to see the most-to-date content.