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2006 Utah Code - 53B-8a-112 — Tax considerations.

     53B-8a-112.   Tax considerations.
     (1) For tax purposes the property of the trust and its income are governed by Sections 59-7-105, 59-7-106, 59-10-114, and 59-10-201.
     (2) The tax commission, in consultation with the board, may adopt rules necessary to monitor and implement the tax provisions referred to in Subsection (1) as related to the property of the trust and its income.

Enacted by Chapter 4, 1996 Special Session 2

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