Utah Statutes
§ 75-6-202 — Direction to pay taxes in trust or other dispositive instrument.
Utah § 75-6-202
JurisdictionUtah
Title 75Utah Uniform Probate Code
Ch. 75-6Nonprobate Transfers
Part 75-6-2Provisions Relating to Effect on Death
This text of Utah § 75-6-202 (Direction to pay taxes in trust or other dispositive instrument.) 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. § 75-6-202 (2026).
Text
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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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.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 75-6-202, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/75-6-202.