Definitions.

As used in this part: (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. (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. (4) Except as provided in Subsection 59-10-1103(1)(a), "trust" means a nonresident trust or a resident trust.