Utah § 59-10-205 Tax on nonresident estate or trust.

Utah Statutes

§ 59-10-205 — Tax on nonresident estate or trust.

Utah § 59-10-205

Title 59Revenue and Taxation

Ch. 59-10Individual Income Tax Act

Part 59-10-2Trusts and Estates

This text of Utah § 59-10-205 (Tax on nonresident estate or trust.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 59-10-205 (2026).

Text

(1)Except as provided in Subsection (2), a tax is imposed on a nonresident estate or trust in an amount equal to the product of:

(1)(a) the nonresident estate's or trust's state taxable income as determined under Section 59-10-204; and

(1)(b) the percentage listed in Subsection 59-10-104(2).

(2)The following are not subject to a tax imposed by this part:

(2)(a) a nonresident estate or trust that is not required to file a federal income tax return for estates and trusts for the taxable year; or

(2)(b) a nonresident trust taxed as a corporation.

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(1) Except as provided in Subsection (2), a tax is imposed on a nonresident estate or trust in an amount equal to the product of:

(1)(a) the nonresident estate's or trust's state taxable income as determined under Section 59-10-204; and
(1)(b) the percentage listed in Subsection 59-10-104(2).
(2) The following are not subject to a tax imposed by this part:

(2)(a) a nonresident estate or trust that is not required to file a federal income tax return for estates and trusts for the taxable year; or
(2)(b) a nonresident trust taxed as a corporation.