There is a newer version of the Utah Code
2014 Utah Code
Title 59 - Revenue and Taxation
Chapter 11 - Inheritance Tax Act
- Section 101 - Short title.
- Section 102 - Definitions.
- Section 103 - Tax on transfer of taxable estate of residents -- Amount -- Credit -- Property of a resident defined.
- Section 104 - Tax on transfer of taxable estate of nonresidents -- Amount -- Property of a nonresident defined -- Exemptions.
- Section 105 - Tax returns -- Date to be filed -- Extensions -- Maximum time allowed.
- Section 106 - Payment date -- Extensions.
- Section 107 - Delinquencies -- Interest -- Penalty.
- Section 109 - Deposit of money collected -- Refund of overpayments -- Limitation.
- Section 110 - Tax as lien -- Instruments issued upon payment -- Certificate of transfer.
- Section 111 - Personal representative -- Payment of tax -- Sale of property -- Liability.
- Section 112 - Personal representative -- Final account -- Approval by commission.
- Section 113 - Administration by commission -- Taxpayer notification of change on federal estate tax return -- Assessment of deficiency -- Appeal.
- Section 114 - Confidentiality of information.
- Section 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.
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