Utah Code § 59-10-205 — Tax on nonresident estate or trust

(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:
(a)
the nonresident estate's or trust's state taxable income as determined under Section 59-10-204; and
(b)
the percentage listed in Subsection 59-10-104(2).
(2)
The following are not subject to a tax imposed by this part:
(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
(b)
a nonresident trust taxed as a corporation.