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.