{"data":{"id":"us-ut/utah-code-59-10-205","jurisdiction":"us-ut","citation":"Utah Code § 59-10-205","heading":"Tax on nonresident estate or trust.","body":"(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:\n(a) the nonresident estate's or trust's state taxable income as determined under Section 59-10-204; and\n(b) the percentage listed in Subsection 59-10-104(2).\n(2) The following are not subject to a tax imposed by this part:\n(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\n(b) a nonresident trust taxed as a corporation.","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-S205.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"33a84a071e7e6775249edda6317278b51b9ddd338f9c5b94c6d8cfacfc64e3b3","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-204","next":"us-ut/utah-code-59-10-207"},"notice":"GroundRules: Original legal text. Not legal advice."}