As used in this part:

1. (1)

   1. (a) Except as provided in Subsection (1)(b) or Subsection 59-10-1103(1)(a), "claimant" means a resident or nonresident person.
   2. (b) "Claimant" does not include an estate or trust.
2. (2) Except as provided in Subsection 59-10-1103(1)(a), "estate" means a nonresident estate or a resident estate.

3. (3) "Refundable tax credit" or "tax credit" means a tax credit that a claimant, estate, or trust may claim:

   1. (a) as provided by statute; and
   2. (b) regardless of whether the claimant, estate, or trust has a tax liability under this chapter for a taxable year.
4. (4) Except as provided in Subsection 59-10-1103(1)(a), "trust" means a nonresident trust or a resident trust.

Enacted by Chapter 223, 2006 General Session