Utah Statutes

§ 59-11-115 — Effective date of chapter.

Utah·Title 59 Revenue and Taxation·Ch. 59-11 Inheritance Tax Act
This chapter applies to all transfers of property where the decedent died on January 1, 1977, or later. The provisions of former Title 59, Chapter 12, Sales and Use Tax Act, apply to all transfers of property or estates where the decedent died prior to January 1, 1977.

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Legislative History

Renumbered and Amended by Chapter 2, 1987 General Session

Nearby Sections

15
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