Utah Statutes
§ 59-11-103 — Tax on transfer of taxable estate of residents -- Amount -- Credit -- Property of a resident defined.
Utah § 59-11-103
This text of Utah § 59-11-103 (Tax on transfer of taxable estate of residents -- Amount -- Credit -- Property of a resident defined.) 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. § 59-11-103 (2026).
Text
(1)A tax in the amount of the federal credit is imposed on the transfer of the taxable estate of every resident, subject to the credit provided for in Subsection (2).
(2)If any property of a resident is subject to a death tax imposed by another state for which a credit is allowed under Section 2011, and if the tax imposed by the other state is not qualified by a reciprocal provision allowing the property to be taxed in this state, the amount of tax due under this section shall be credited with the lesser of:
(2)(a) the amount of the death tax paid the other state and credited against the federal estate tax; or
(2)(b) an amount computed by multiplying the federal credit by a fraction, the numerator of which is the value of the property subject to the death tax imposed by the other state
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Renumbered and Amended by Chapter 2, 1987 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 § 59-11-103, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-11-103.