2011 Utah Code
Title 59 Revenue and Taxation
Chapter 10 Individual Income Tax Act
Section 205 Tax on nonresident estate or trust.

59-10-205. Tax on nonresident estate or trust.
(1) Except as provided in Subsection (2), a tax is imposed on a nonresident estate or trust in an amount equal to the product of:
(a) the nonresident estate's or trust's state taxable income as determined under Section 59-10-204; and
(b) the percentage listed in Subsection 59-10-104(2).
(2) The following are not subject to a tax imposed by this part:
(a) a nonresident estate or trust that is not required to file a federal income tax return for estates and trusts for the taxable year; or
(b) a nonresident trust taxed as a corporation.