Utah Statutes
§ 59-10-209.1 — Adjustments to unadjusted income.
Utah § 59-10-209.1
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-10Individual Income Tax Act
Part 59-10-2Trusts and Estates
This text of Utah § 59-10-209.1 (Adjustments to unadjusted income.) 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. § 59-10-209.1 (2026).
Text
(1)The commission shall allow an adjustment to unadjusted income of a resident or nonresident estate or trust if the resident or nonresident estate or trust would otherwise:
(1)(a) receive a double tax benefit under this chapter; or
(1)(b) suffer a double tax detriment under this chapter.
(2)In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to allow for the adjustment to unadjusted income required by Subsection (1).
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Legislative History
Amended by Chapter 382, 2008 General Session; 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.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-10-209.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-10-209.1.