Utah Code § 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.