There is a newer version of the Utah Code
2010 Utah Code
Title 59 - Revenue and Taxation
Chapter 11 - Inheritance Tax Act
- 59-11-101 - Short title.
- 59-11-102 - Definitions.
- 59-11-103 - Tax on transfer of taxable estate of residents -- Amount -- Credit -- Property of a resident defined.
- 59-11-104 - Tax on transfer of taxable estate of nonresidents -- Amount -- Property of a nonresident defined -- Exemptions.
- 59-11-105 - Tax returns -- Date to be filed -- Extensions -- Maximum time allowed.
- 59-11-106 - Payment date -- Extensions.
- 59-11-107 - Delinquencies -- Interest -- Penalty.
- 59-11-109 - Deposit of money collected -- Refund of overpayments -- Limitation.
- 59-11-110 - Tax as lien -- Instruments issued upon payment -- Certificate of transfer.
- 59-11-111 - Personal representative -- Payment of tax -- Sale of property -- Liability.
- 59-11-112 - Personal representative -- Final account -- Approval by commission.
- 59-11-113 - Administration by commission -- Taxpayer notification of change on federal estate tax return -- Assessment of deficiency -- Appeal.
- 59-11-114 - Confidentiality of information.
- 59-11-115 - Effective date of chapter.
Disclaimer: These codes may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.