{"data":{"id":"us-ut/utah-code-59-10-1002","jurisdiction":"us-ut","citation":"Utah Code § 59-10-1002","heading":"Definitions.","body":"As used in this part:\n(1)\n(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.\n(b) \"Claimant\" does not include an estate or trust.\n(2) Except as provided in Subsection 59-10-1003(2), \"estate\" means a nonresident estate or a resident estate that has state taxable income.\n(3) \"Nonrefundable tax credit\" or \"tax credit\" means a tax credit that a claimant, estate, or trust may:\n(a) claim:\n(i) as provided by statute; and\n(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\n(b) carry forward or carry back:\n(i) if allowed by statute; and\n(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.\n(4) Except as provided in Subsection 59-10-1003(2), \"trust\" means a nonresident trust or a resident trust that has state taxable income.","path":["Title 59 Revenue and Taxation","Chapter 59-10 Individual Income Tax Act","Part 59-10-10 Nonrefundable Tax Credit Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1002.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"6c93aa90d3f11f41595b7d3e9261ba8299b0f0bbc3a4f6e1672c4b26c3932f28","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-552","next":"us-ut/utah-code-59-10-1002.1"},"notice":"GroundRules: Original legal text. Not legal advice."}