§ 59-10-205. Tax on nonresident estate or trust.

Latest version.

(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.

Amended by Chapter 389, 2008 General Session

                    
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