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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-10-205

Tax on nonresident estate or trust

Official textle.utah.gov

# (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.

Last amended: Amended by Chapter 389, 2008 General Session

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In this chapter (40 sections)
  1. 59-10-115 · Adjustments to adjusted gross income
  2. 59-10-116 · Tax on nonresident individual -- Calculation -- Exemption
  3. 59-10-116.1 · Exemption for out-of-state employee
  4. 59-10-117 · State taxable income derived from Utah sources
  5. 59-10-117.5 · Nonresident individual wage exemption
  6. 59-10-118 · Division of income for tax purposes
  7. 59-10-119 · Returns by husband and wife if husband or wife is a…
  8. 59-10-120 · Change of status as resident or nonresident
  9. 59-10-121 · Proration when two returns required
  10. 59-10-122 · Taxable year
  11. 59-10-123 · Accounting method
  12. 59-10-124 · Adjustments between taxable years after change in…
  13. 59-10-125 · Adjustment after change of accounting method
  14. 59-10-126 · Business entities not subject to tax -- Exceptions
  15. 59-10-136 · Domicile
  16. 59-10-137 · Review of credits allowed under this chapter
  17. 59-10-201 · Taxation of resident trusts and estates
  18. 59-10-201.1 · State taxable income of a resident estate or trust defined
  19. 59-10-202 · Additions to and subtractions from unadjusted income of a…
  20. 59-10-204 · State taxable income of a nonresident estate or trust
  21. 59-10-205 · Tax on nonresident estate or trust
  22. 59-10-207 · Share of a nonresident estate or trust and beneficiaries in…
  23. 59-10-209.1 · Adjustments to unadjusted income
  24. 59-10-210 · Fiduciary adjustments
  25. 59-10-401 · Definitions
  26. 59-10-402 · Requirement of withholding -- Exceptions
  27. 59-10-403 · Circumstances under which an employer is not required to…
  28. 59-10-404 · Extension of withholding to payments other than wages
  29. 59-10-405 · Voluntary withholding agreements
  30. 59-10-405.5 · Definitions -- Withholding tax license requirements --…
  31. 59-10-406 · Collection and payment of tax -- Forms filed electronically
  32. 59-10-407 · Withholding tax prepayments
  33. 59-10-408 · Withholding rules -- Agreements with federal government
  34. 59-10-501 · Rulemaking authority -- Federal income tax return…
  35. 59-10-502 · Persons required to file returns
  36. 59-10-503 · Returns by husband and wife
  37. 59-10-504 · Returns made by fiduciaries and receivers
  38. 59-10-505 · Return by minor
  39. 59-10-507 · Return by a pass-through entity
  40. 59-10-508 · Returns with respect to common trust funds
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