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the Utah Code
2012 Utah Code
Title 59 - Revenue and Taxation
Article 11 - Inheritance Tax Act
Section 115 - Effective date of chapter.
Universal Citation:
UT Code ยง 59-11-115 (2012)
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on the American Association of Law Libraries Universal Citation Guide and is not
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59-11-115. Effective date of chapter.
This chapter applies to all transfers of property where the decedent died on January 1, 1977, or later. The provisions of former Title 59, Chapter 12, apply to all transfers of property or estates where the decedent died prior to January 1, 1977.
Renumbered and Amended by Chapter 2, 1987 General Session
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