{"data":{"id":"us-ut/utah-code-59-10-1102","jurisdiction":"us-ut","citation":"Utah Code § 59-10-1102","heading":"Definitions.","body":"As used in this part:\n(1)\n(a) Except as provided in Subsection (1)(b) or Subsection 59-10-1103(1)(a), \"claimant\" means a resident or nonresident person.\n(b) \"Claimant\" does not include an estate or trust.\n(2) Except as provided in Subsection 59-10-1103(1)(a), \"estate\" means a nonresident estate or a resident estate.\n(3) \"Refundable tax credit\" or \"tax credit\" means a tax credit that a claimant, estate, or trust may claim:\n(a) as provided by statute; and\n(b) regardless of whether the claimant, estate, or trust has a tax liability under this chapter for a taxable year.\n(4) Except as provided in Subsection 59-10-1103(1)(a), \"trust\" means a nonresident trust or a resident trust.","path":["Title 59 Revenue and Taxation","Chapter 59-10 Individual Income Tax Act","Part 59-10-11 Refundable Tax Credit Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1102.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"f723f79bd306de2fdcec7c32cf2cde0245f8a2de2aefd4be872344d75f48c2ec","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-1048","next":"us-ut/utah-code-59-10-1102.1"},"notice":"GroundRules: Original legal text. Not legal advice."}