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2006 Utah Code - 59-10-204 — State taxable income of a nonresident estate or trust defined.
59-10-204. State taxable income of a nonresident estate or trust defined.The state taxable income of a nonresident estate or trust shall be its state taxable income as calculated in Section 59-10-201.1, derived from Utah sources determined in accordance with the principles of Section 59-10-117, and adjusted as provided in Section 59-10-207.
Amended by Chapter 223, 2006 General Session
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