{"data":{"id":"us-ut/utah-code-59-10-204","jurisdiction":"us-ut","citation":"Utah Code § 59-10-204","heading":"State taxable income of a nonresident estate or trust.","body":"For a taxable year, the state taxable income of a nonresident estate or trust is an amount calculated by:\n(1) determining the unadjusted income of the nonresident estate or trust for that taxable year after making the adjustments required by:\n(a) Section 59-10-202;\n(b) Section 59-10-207;\n(c) Section 59-10-209.1; or\n(d) Section 59-10-210; and\n(2) calculating the portion of the amount determined under Subsection (1) that is derived from Utah sources determined in accordance with the principles of Section 59-10-117.","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-S204.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"4f03261c8aaae085408f6794bf45abf1e2fa7b32a9d072f5ccc646dd3658db26","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-202","next":"us-ut/utah-code-59-10-205"},"notice":"GroundRules: Original legal text. Not legal advice."}