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