Utah § 59-10-1002 - Definitions.

Full text of Utah Utah Code § 59-10-1002 — Definitions., with citation guidance and answers to common questions.

§ 59-10-1002. Definitions.

Effective 5/12/2020
59-10-1002.  Definitions.
     As used in this part:
(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.
(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:
(a) claim:
(i) as provided by statute; and
(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
(b) carry forward or carry back:
(i) if allowed by statute; and
(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.


Amended by Chapter 82, 2020 General Session

Related Utah Legal Topics

Frequently Asked Questions About Utah § 59-10-1002

What does Utah Code § 59-10-1002 cover?

Section 59-10-1002 ("Definitions.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 59-10-1002?

A common citation format is "Utah Code § 59-10-1002" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 59-10-1002 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.