GroundRules
Utah Code § 59-10-201.1: State taxable income of a resident estate or trust defined.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-10 Individual Income Tax Act
- Part 59-10-2 Trusts and Estates
For a taxable year, the state taxable income of a resident estate or trust means the unadjusted income of the resident estate or trust for that taxable year, as adjusted by Sections 59-10-202, 59-10-209.1, and 59-10-210.
Collected 2026-09-03T11:34:33Z. Source file · JSON