As used in this part: (1) "Claimant" means the same as that term is defined in Section 59-10-1002. (2) "Eligible claimant, estate, or trust" means a claimant, estate, or trust that: (a) enters into an agreement with the office in accordance with this part to receive a tax credit certificate for a tax credit under Section 59-10-1025; and (b) receives a tax credit certificate from the office in accordance with this part. (3) "Life science establishment" means the same as that term is defined in Section 59-10-1025. (4) "Tax credit" means a tax credit under Section 59-10-1025. (5) "Tax credit applicant" means a person that applies to the office to receive a tax credit certificate under this part. (6) "Tax credit certificate" means a certificate issued by the office that: (a) lists the name of the tax credit certificate recipient; (b) lists the tax credit certificate recipient's taxpayer identification number; (c) lists the amount of the tax credit certificate recipient's tax credits authorized under this part for a taxable year; and (d) includes other information as determined by the office. (7) "Tax credit certificate recipient" means an eligible claimant, estate, or trust that receives a tax credit certificate in accordance with this part for a tax credit under Section 59-10-1025.
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