Utah Statutes
§ 59-10-204 — State taxable income of a nonresident estate or trust.
Utah·Title 59 Revenue and Taxation·Ch. 59-10 Individual Income Tax Act·Part 59-10-2 Trusts and Estates
For a taxable year, the state taxable income of a nonresident estate or trust is an amount calculated by:
(1)determining the unadjusted income of the nonresident estate or trust for that taxable year after making the adjustments required by:
(1)(a) Section 59-10-202;
(1)(b) Section 59-10-207;
(1)(c) Section 59-10-209.1; or
(1)(d) Section 59-10-210; and
(2)calculating the portion of the amount determined under Subsection (1) that is derived from Utah sources determined in accordance with the principles of Section 59-10-117.
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Utah § 59-10-204 (State taxable income of a nonresident estate or trust.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Chapter 389, 2008 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.