59-10-1002. Definitions.
As used in this part:
(1) Except as provided in Subsectionor Subsection, "claimant" means a resident or nonresident person that has state taxable income. (1)(b) 59-10-1003(2) "Claimant" does not include an estate or trust.
(2) Except as provided in Subsection, "estate" means a nonresident estate or a resident estate that has state taxable income. 59-10-1003(2)
(3) "Nonrefundable tax credit" or "tax credit" means a tax credit that a claimant, estate, or trust may: claim: as provided by statute; and 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 carry forward or carry back: if allowed by statute; and 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.
(4) Except as provided in Subsection, "trust" means a nonresident trust or a resident trust that has state taxable income. 59-10-1003(2)