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the Utah Code
2012 Utah Code
Title 59 - Revenue and Taxation
Article 10 - Individual Income Tax Act
Section 201.1 - State taxable income of a resident estate or trust defined.
Universal Citation:
UT Code ยง 59-10-201.1 (2012)
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59-10-201.1. State taxable income of a resident estate or trust defined.
For a taxable year, the state taxable income of a resident estate or trust means the unadjusted income of the resident estate or trust for that taxable year, as adjusted by Sections 59-10-202, 59-10-209.1, and 59-10-210.
Amended by Chapter 389, 2008 General Session
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