Utah Statutes
§ 75-6-202 — Direction to pay taxes in trust or other dispositive instrument.
Utah·Title 75 Utah Uniform Probate Code·Ch. 75-6 Nonprobate Transfers·Part 75-6-2 Provisions Relating to Effect on Death
A general direction in a trust or other dispositive instrument to pay all taxes imposed as a result of a decedent's death or similar language shall not be construed to include taxes imposed on a "generation skipping transfer" under Section 2601 of the Internal Revenue Code of 1954 (or any successor or amended section of similar content) unless the trustor of the trust or creator of the other dispositive instrument shall express an intention that these taxes be paid out of the property which is subject to the trust or other dispositive instrument by reference to the generation skipping tax or otherwise.
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Utah § 75-6-202 (Direction to pay taxes in trust or other dispositive instrument.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Enacted by Chapter 226, 1983 General Session
Nearby Sections
15
§ 75-1-101
Short title.§ 75-1-102
Purposes -- Rule of construction.§ 75-1-104
Severability.§ 75-1-105
Construction against implied repeal.§ 75-1-106
Effect of fraud and evasion.§ 75-1-107
Evidence of death or status.§ 75-1-108
Acts by holder of general power.§ 75-1-201
Title definitions.§ 75-1-301
Territorial application.§ 75-1-302
Subject matter jurisdiction.