{"data":{"id":"us-ut/utah-code-63n-2-802","jurisdiction":"us-ut","citation":"Utah Code § 63N-2-802","heading":"Definitions.","body":"As used in this part:\n(1) \"Claimant\" means the same as that term is defined in Section 59-10-1002.\n(2) \"Eligible claimant, estate, or trust\" means a claimant, estate, or trust that:\n(a) enters into an agreement with the office in accordance with this part to receive a tax credit certificate for a tax credit under Section 59-10-1025; and\n(b) receives a tax credit certificate from the office in accordance with this part.\n(3) \"Life science establishment\" means the same as that term is defined in Section 59-10-1025.\n(4) \"Tax credit\" means a tax credit under Section 59-10-1025.\n(5) \"Tax credit applicant\" means a person that applies to the office to receive a tax credit certificate under this part.\n(6) \"Tax credit certificate\" means a certificate issued by the office that:\n(a) lists the name of the tax credit certificate recipient;\n(b) lists the tax credit certificate recipient's taxpayer identification number;\n(c) lists the amount of the tax credit certificate recipient's tax credits authorized under this part for a taxable year; and\n(d) includes other information as determined by the office.\n(7) \"Tax credit certificate recipient\" means an eligible claimant, estate, or trust that receives a tax credit certificate in accordance with this part for a tax credit under Section 59-10-1025.","path":["Title 63N Economic Opportunity Act","Chapter 63N-2 Tax Credit Incentives for Economic Development","Part 63N-2-8 Technology and Life Science Economic Development Act"],"source_url":"https://le.utah.gov/xcode/Title63N/Chapter2/63N-2-S802.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:34Z","sha256":"665f84f2a4070f2f7d9200d248c40c6418d3a4591b28e04433abdc22f5b233c9","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-63n-2-801","next":"us-ut/utah-code-63n-2-803"},"notice":"GroundRules: Original legal text. Not legal advice."}