59-11-102 - Definitions. - Utah Statutes

59-11-102. Definitions.
As used in this chapter:
(1) "Decedent" means a deceased natural person.
(2) "Federal credit" means the maximum amount of the credit for state death taxesallowed by Section 2011 in respect to a decedent's taxable estate.
(3) "Gross estate" means "gross estate" as defined in Section 2031, Internal RevenueCode.
(4) "Nonresident" means a decedent who was domiciled outside of this state at the timeof death.
(5) "Other state" means any state in the United States other than this state, the District ofColumbia, or any possession or territory of the United States.
(6) "Person" includes any natural person, corporation, association, partnership, jointventure, syndicate, estate, trust, or other entity under which business or other activities may beconducted.
(7) "Personal representative" means the executor, administrator, or trustee of a decedent'sestate, or, if there is no executor, administrator, or trustee appointed, qualified, and acting withinthis state, then any person in actual or constructive possession of any property of the decedent.
(8) "Resident" means a decedent who was domiciled in this state at the time of death.
(9) "Section 2011" means "Section 2011," Internal Revenue Code.
(10) "Taxable estate" means "taxable estate" as defined in Section 2051, InternalRevenue Code.
(11) "Transfer" means "transfer" as described in Section 2001, Internal Revenue Code.

Amended by Chapter 218, 2010 General Session