View Our Newest Version Here

2006 Utah Code - 59-10-205 — Tax on income derived from Utah sources.

     59-10-205.   Tax on income derived from Utah sources.
     A tax is imposed on the state taxable income, as calculated in Section 59-10-204, of every nonresident estate or trust in accordance with the rates prescribed in Section 59-10-104 for individuals filing separately. The tax shall only be applied to income derived from Utah sources as adjusted by Section 59-10-207, including such items from another estate or trust of which the first estate or trust is a beneficiary.

Amended by Chapter 223, 2006 General Session

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.