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.