2006 Utah Code - 59-10-103 (Superseded 01/01/07) — Definitions.

     59-10-103 (Superseded 01/01/07).   Definitions.
     (1) As used in this chapter:
     (a) "Adoption expenses" means:
     (i) any actual medical and hospital expenses of the mother of the adopted child which are incident to the child's birth;
     (ii) any welfare agency fees or costs;
     (iii) any child placement service fees or costs;
     (iv) any legal fees or costs; or
     (v) any other fees or costs relating to an adoption.
     (b) "Adult with a disability" means an individual who:
     (i) is 18 years of age or older;
     (ii) is eligible for services under Title 62A, Chapter 5, Services for People with Disabilities; and
     (iii) is not enrolled in:
     (A) an education program for students with disabilities that is authorized under Section 53A-15-301; or
     (B) a school established under Title 53A, Chapter 25, Schools for the Deaf and Blind.
     (c) (i) For purposes of Subsection 59-10-114(2)(l), "capital gain transaction" means a transaction that results in a:
     (A) short-term capital gain; or
     (B) long-term capital gain.
     (ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the commission may by rule define the term "transaction."
     (d) "Commercial domicile" means the principal place from which the trade or business of a Utah small business corporation is directed or managed.
     (e) "Corporation" includes:
     (i) associations;
     (ii) joint stock companies; and
     (iii) insurance companies.
     (f) "Dependent child with a disability" means an individual 21 years of age or younger who:
     (i) (A) is diagnosed by a school district representative under rules adopted by the State Board of Education as having a disability classified as:
     (I) autism;
     (II) deafness;
     (III) preschool developmental delay;
     (IV) dual sensory impairment;
     (V) hearing impairment;
     (VI) intellectual disability;
     (VII) multidisability;
     (VIII) orthopedic impairment;
     (IX) other health impairment;
     (X) traumatic brain injury; or
     (XI) visual impairment;
     (B) is not receiving residential services from:

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     (I) the Division of Services for People with Disabilities created under Section 62A-5-102; or
     (II) a school established under Title 53A, Chapter 25, Schools for the Deaf and Blind; and
     (C) is enrolled in:
     (I) an education program for students with disabilities that is authorized under Section 53A-15-301; or
     (II) a school established under Title 53A, Chapter 25, Schools for the Deaf and Blind; or
     (ii) is identified under guidelines of the Department of Health as qualified for:
     (A) Early Intervention; or
     (B) Infant Development Services.
     (g) "Distributable net income" is as defined in Section 643, Internal Revenue Code.
     (h) "Employee" is as defined in Section 59-10-401.
     (i) "Employer" is as defined in Section 59-10-401.
     (j) "Fiduciary" means:
     (i) a guardian;
     (ii) a trustee;
     (iii) an executor;
     (iv) an administrator;
     (v) a receiver;
     (vi) a conservator; or
     (vii) any person acting in any fiduciary capacity for any individual.
     (k) "Homesteaded land diminished from the Uintah and Ouray Reservation" means the homesteaded land that was held to have been diminished from the Uintah and Ouray Reservation in Hagen v. Utah, 510 U.S. 399 (1994).
     (l) "Individual" means a natural person and includes aliens and minors.
     (m) "Irrevocable trust" means a trust in which the settlor may not revoke or terminate all or part of the trust without the consent of a person who has a substantial beneficial interest in the trust and the interest would be adversely affected by the exercise of the settlor's power to revoke or terminate all or part of the trust.
     (n) For purposes of Subsection 59-10-114(2)(l), "long-term capital gain" is as defined in Section 1222, Internal Revenue Code.
     (o) "Nonresident individual" means an individual who is not a resident of this state.
     (p) "Nonresident trust" or "nonresident estate" means a trust or estate which is not a resident estate or trust.
     (q) (i) "Partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization:
     (A) through or by means of which any business, financial operation, or venture is carried on; and
     (B) which is not, within the meaning of this chapter:
     (I) a trust;
     (II) an estate; or
     (III) a corporation.
     (ii) "Partnership" does not include any organization not included under the definition of "partnership" in Section 761, Internal Revenue Code.

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     (iii) "Partner" includes a member in a syndicate, group, pool, joint venture, or organization described in Subsection (1)(q)(i).
     (r) "Qualifying military service member" means a member of:
     (i) The Utah Army National Guard;
     (ii) The Utah Air National Guard; or
     (iii) the following if the member is assigned to a unit that is located in the state:
     (A) The Army Reserve;
     (B) The Naval Reserve;
     (C) The Air Force Reserve;
     (D) The Marine Corps Reserve; or
     (E) The Coast Guard Reserve.
     (s) "Qualifying stock" means stock that is:
     (i) (A) common; or
     (B) preferred;
     (ii) as defined by the commission by rule, originally issued to:
     (A) a resident or nonresident individual; or
     (B) a partnership if the resident or nonresident individual making a subtraction from federal taxable income in accordance with Subsection 59-10-114(2)(l):
     (I) was a partner when the stock was issued; and
     (II) remains a partner until the last day of the taxable year for which the resident or nonresident individual makes the subtraction from federal taxable income in accordance with Subsection 59-10-114(2)(l); and
     (iii) issued:
     (A) by a Utah small business corporation;
     (B) on or after January 1, 2003; and
     (C) for:
     (I) money; or
     (II) other property, except for stock or securities.
     (t) (i) "Resident individual" means:
     (A) an individual who is domiciled in this state for any period of time during the taxable year, but only for the duration of the period during which the individual is domiciled in this state; or
     (B) an individual who is not domiciled in this state but:
     (I) maintains a permanent place of abode in this state; and
     (II) spends in the aggregate 183 or more days of the taxable year in this state.
     (ii) For purposes of Subsection (1)(t)(i)(B), a fraction of a calendar day shall be counted as a whole day.
     (u) "Resident estate" or "resident trust" is as defined in Section 75-7-103.
     (v) For purposes of Subsection 59-10-114(2)(l), "short-term capital gain" is as defined in Section 1222, Internal Revenue Code.
     (w) "Taxable income" and "state taxable income" are defined as provided in Sections 59-10-111, 59-10-112, 59-10-201.1, and 59-10-204.
     (x) "Taxpayer" means any individual, estate, or trust or beneficiary of an estate or trust, whose income is subject in whole or part to the tax imposed by this chapter.
     (y) "Uintah and Ouray Reservation" means the lands recognized as being included within

the Uintah and Ouray Reservation in:
     (i) Hagen v. Utah, 510 U.S. 399 (1994); and
     (ii) Ute Indian Tribe v. Utah, 114 F.3d 1513 (10th Cir. 1997).
     (z) (i) "Utah small business corporation" means a corporation that:
     (A) is a small business corporation as defined in Section 1244(c)(3), Internal Revenue Code;
     (B) except as provided in Subsection (1)(z)(ii), meets the requirements of Section 1244(c)(1)(C), Internal Revenue Code; and
     (C) has its commercial domicile in this state.
     (ii) Notwithstanding Subsection (1)(z)(i)(B), the time period described in Section 1244(c)(1)(C) and Section 1244(c)(2), Internal Revenue Code, for determining the source of a corporation's aggregate gross receipts shall end on the last day of the taxable year for which the resident or nonresident individual makes a subtraction from federal taxable income in accordance with Subsection 59-10-114(2)(l).
     (aa) "Ute tribal member" means a person who is enrolled as a member of the Ute Indian Tribe of the Uintah and Ouray Reservation.
     (bb) "Ute tribe" means the Ute Indian Tribe of the Uintah and Ouray Reservation.
     (cc) "Wages" is as defined in Section 59-10-401.
     (2) (a) Any term used in this chapter has the same meaning as when used in comparable context in the laws of the United States relating to federal income taxes unless a different meaning is clearly required.
     (b) Any reference to the Internal Revenue Code or to the laws of the United States shall mean the Internal Revenue Code or other provisions of the laws of the United States relating to federal income taxes that are in effect for the taxable year.
     (c) Any reference to a specific section of the Internal Revenue Code or other provision of the laws of the United States relating to federal income taxes shall include any corresponding or comparable provisions of the Internal Revenue Code as hereafter amended, redesignated, or reenacted.

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