Utah Statutes
§ 59-10-205 — Tax on nonresident estate or trust.
Utah·Title 59 Revenue and Taxation·Ch. 59-10 Individual Income Tax Act·Part 59-10-2 Trusts and Estates
(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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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.