59-10-1102. Definitions.
As used in this part:
(1) Except as provided in Subsectionor Subsection, "claimant" means a resident or nonresident person. (1)(b) 59-10-1103(1)(a) "Claimant" does not include an estate or trust.
(2) Except as provided in Subsection, "estate" means a nonresident estate or a resident estate. 59-10-1103(1)(a)
(3) "Refundable tax credit" or "tax credit" means a tax credit that a claimant, estate, or trust may claim: as provided by statute; and regardless of whether the claimant, estate, or trust has a tax liability under this chapter for a taxable year.
(4) Except as provided in Subsection, "trust" means a nonresident trust or a resident trust. 59-10-1103(1)(a)