Utah Code Ann. tit. 59, ch. 10, pt. 2 – Trusts and Estates | Midpage

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Utah Code Ann. tit. 59, ch. 10, pt. 2

Trusts and Estates

59-10-201Taxation of resident trusts and estates.59-10-201.1State taxable income of a resident estate or trust defined.59-10-202Additions to and subtractions from unadjusted income of a resident or nonresident estate or trust.59-10-204State taxable income of a nonresident estate or trust.59-10-205Tax on nonresident estate or trust.59-10-207Share of a nonresident estate or trust and beneficiaries in state taxable income.59-10-209.1Adjustments to unadjusted income.59-10-210Fiduciary adjustments.