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.