Utah Code § 59-10-205: Tax on nonresident estate or trust.

(1) Except as provided in Subsection (2), a tax is imposed on a nonresident estate or trust in an amount equal to the product of:

(a) the nonresident estate's or trust's state taxable income as determined under Section 59-10-204; and

(b) the percentage listed in Subsection 59-10-104(2).

(2) The following are not subject to a tax imposed by this part:

(a) a nonresident estate or trust that is not required to file a federal income tax return for estates and trusts for the taxable year; or

(b) a nonresident trust taxed as a corporation.