Utah Code § 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.