59-6-101. Definitions.
As used in this chapter:
(1) "Business entity" means a claimant that is a: C corporation; S corporation; general partnership; limited liability company; limited liability partnership; limited partnership; or business entity similar to Subsectionsthrough: (1)(c) (f) with respect to which the business entity's income or losses are divided among and passed through to taxpayers; and as defined by the commission by rule made in accordance with. Title 63G, Chapter 3, Utah Administrative Rulemaking Act
(2) Except as provided in Subsection, "claimant" means a resident or nonresident person. (2)(b) "Claimant" does not include an estate or trust.
(3) "Estate" means a nonresident estate or a resident estate.
(4) "Minerals" means: metalliferous minerals as defined in Section; 59-2-102 nonmetalliferous minerals as defined in Section; or 59-2-102 a combination of Subsectionsand. (4)(a) (b)
(5) "Producer" means a person that: produces or extracts minerals from deposits in this state; or is the first purchaser of minerals produced or extracted from deposits in this state.
(6) "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: for a tax imposed under:; Chapter 7, Corporate Franchise and Income Taxes; or Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act; and Chapter 10, Individual Income Tax Act for the taxable year for which the claimant, estate, or trust claims the tax credit.
(7) "Taxable year" means the taxable year of a claimant, estate, or trust under:; Chapter 7, Corporate Franchise and Income Taxes; or Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act. Chapter 10, Individual Income Tax Act
(8) "Tax return" means a return required by:; Chapter 7, Corporate Franchise and Income Taxes; or Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act. Chapter 10, Individual Income Tax Act
(9) "Trust" means a nonresident trust or a resident trust.
(10) "Withholding return" means a return a producer is required to file under this chapter.