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Utah Code
2021 Utah Code
Title 22 - Fiduciaries and Trusts
Chapter 3 - Uniform Fiduciary Income and Principal Act
Part 4 - Allocation of Receipts
- Section 401 - Receipts from entity -- Character of receipts from entity.
- Section 402 - Receipts from entity -- Distribution from trust or estate.
- Section 403 - Receipts from entity -- Business or other activity conducted by fiduciary.
- Section 404 - Receipts not normally apportioned -- Principal receipts.
- Section 405 - Receipts not normally apportioned -- Rental property.
- Section 406 - Receipts not normally apportioned -- Receipt on obligation to be paid in money.
- Section 407 - Receipts not normally apportioned -- Insurance policy or contract.
- Section 408 - Receipts normally apportioned -- Insubstantial allocation not required.
- Section 409 - Receipts normally apportioned -- Deferred compensation, annuity, or similar payment.
- Section 410 - Receipts normally apportioned -- Liquidating asset.
- Section 411 - Receipts normally apportioned -- Minerals, water, and other natural resources.
- Section 412 - Receipts normally apportioned -- Timber.
- Section 413 - Receipts normally apportioned -- Marital deduction property not productive of income.
- Section 414 - Receipts normally apportioned -- Derivative or option.
- Section 415 - Receipts normally apportioned -- Asset-backed security.
- Section 416 - Receipts normally apportioned -- Other financial instrument or arrangement.
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