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Utah Code § 59-10-201.1

State taxable income of a resident estate or trust defined

Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective

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Utah Code § 59-10-201.1, State taxable income of a resident estate or trust defined, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344910
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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.