{"data":{"id":"us-ut/utah-code-59-6-101","jurisdiction":"us-ut","citation":"Utah Code § 59-6-101","heading":"Definitions.","body":"As used in this chapter:\n(1) \"Business entity\" means a claimant that is a:\n(a) C corporation;\n(b) S corporation;\n(c) general partnership;\n(d) limited liability company;\n(e) limited liability partnership;\n(f) limited partnership; or\n(g) business entity similar to Subsections (1)(c) through (f):\n(i) with respect to which the business entity's income or losses are divided among and passed through to taxpayers; and\n(ii) as defined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.\n(2)\n(a) Except as provided in Subsection (2)(b), \"claimant\" means a resident or nonresident person.\n(b) \"Claimant\" does not include an estate or trust.\n(3) \"Estate\" means a nonresident estate or a resident estate.\n(4) \"Minerals\" means:\n(a) metalliferous minerals as defined in Section 59-2-102;\n(b) nonmetalliferous minerals as defined in Section 59-2-102; or\n(c) a combination of Subsections (4)(a) and (b).\n(5) \"Producer\" means a person that:\n(a) produces or extracts minerals from deposits in this state; or\n(b) is the first purchaser of minerals produced or extracted from deposits in this state.\n(6) \"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:\n(i) for a tax imposed under:\n(A) Chapter 7, Corporate Franchise and Income Taxes;\n(B) Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act; or\n(C) Chapter 10, Individual Income Tax Act; and\n(ii) for the taxable year for which the claimant, estate, or trust claims the tax credit.\n(7) \"Taxable year\" means the taxable year of a claimant, estate, or trust under:\n(a) Chapter 7, Corporate Franchise and Income Taxes;\n(b) Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act; or\n(c) Chapter 10, Individual Income Tax Act.\n(8) \"Tax return\" means a return required by:\n(a) Chapter 7, Corporate Franchise and Income Taxes;\n(b) Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act; or\n(c) Chapter 10, Individual Income Tax Act.\n(9) \"Trust\" means a nonresident trust or a resident trust.\n(10) \"Withholding return\" means a return a producer is required to file under this chapter.","path":["Title 59 Revenue and Taxation","Chapter 59-6 Mineral Production Tax Withholding"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter6/59-6-S101.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"c20928d1098b3067ca91188cd0920e84152ccc662e8893bec310d5ab1bd023c0","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-5-305","next":"us-ut/utah-code-59-6-102"},"notice":"GroundRules: Original legal text. Not legal advice."}