There is a newer version of the Utah Code
Utah Title 59 — Revenue And Taxation :: 59-18-113 — Application Of Chapter To Trusts And Trust Assets Established Or Acquired Before Or After Effective Date.
59-18-113. Application of chapter to trusts and trust assets established or acquired before or after effective date.Except as specifically provided in the trust, the provisions of this chapter apply to any trust established before or after the effective date of this chapter and to any trust asset acquired by the trustee before or after the effective date of this chapter.
Renumbered and Amended by Chapter 2, 1987 General Session
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