59-10-204. State taxable income of a nonresident estate or trust.

103 words·~1 min read·/ut/title-59/chapter-10/59-10-204·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

For a taxable year, the state taxable income of a nonresident estate or trust is an amount calculated by:

(1)determining the unadjusted income of the nonresident estate or trust for that taxable year after making the adjustments required by:

(a)Section 59-10-202 ;

(b)Section 59-10-207 ;

(c)Section 59-10-209.1 ; or

(d)Section 59-10-210 ; and

(2)calculating the portion of the amount determined under Subsection

(1)that is derived from Utah sources determined in accordance with the principles of Section 59-10-117 .

Amended by Chapter 389 , 2008 General Session