{"data":{"id":"us-ut/utah-code-59-10-201.1","jurisdiction":"us-ut","citation":"Utah Code § 59-10-201.1","heading":"State taxable income of a resident estate or trust defined.","body":"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.","path":["Title 59 Revenue and Taxation","Chapter 59-10 Individual Income Tax Act","Part 59-10-2 Trusts and Estates"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter10/59-10-S201.1.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"4eaac9ba6528e405828de370b39964447180128ca6cf36af82be791475946d9d","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-201","next":"us-ut/utah-code-59-10-202"},"notice":"GroundRules: Original legal text. Not legal advice."}