Utah § 59-10-1102 - Definitions.

Full text of Utah Utah Code § 59-10-1102 — Definitions., with citation guidance and answers to common questions.

§ 59-10-1102. Definitions.

59-10-1102.  Definitions.
     As used in this part:
(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.


Enacted by Chapter 223, 2006 General Session

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Frequently Asked Questions About Utah § 59-10-1102

What does Utah Code § 59-10-1102 cover?

Section 59-10-1102 ("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.

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A common citation format is "Utah Code § 59-10-1102" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

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