Utah Statutes
§ 59-2-1324 — Taxes and tax notice charges to be paid before distribution of estate of a deceased person.
Utah § 59-2-1324
This text of Utah § 59-2-1324 (Taxes and tax notice charges to be paid before distribution of estate of a deceased person.) 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. § 59-2-1324 (2026).
Text
(1)The district court shall require every administrator or executor to pay out of the funds of the estate all taxes and tax notice charges due from the estate.
(2)No order or decree for the distribution of any property of any decedent among the heirs or devisees may be made until all taxes and tax notice charges against the estate are paid.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Amended by Chapter 197, 2018 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 § 59-2-1324, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-2-1324.