Utah Code § 59-2-1324: Taxes and tax notice charges to be paid before distribution of estate of a deceased person.

(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.