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UTAH CODE (Last Updated: January 16, 2015) |
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Title 59. Revenue and Taxation |
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Chapter 11. Inheritance Tax Act |
| § 59-11-101. Short title. |
| § 59-11-102. Definitions. |
| § 59-11-103. Tax on transfer of taxable estate of residents -- Amount -- Credit -- Property of a resident defined. |
| § 59-11-104. Tax on transfer of taxable estate of nonresidents -- Amount -- Property of a nonresident defined -- Exemptions. |
| § 59-11-105. Tax returns -- Date to be filed -- Extensions -- Maximum time allowed. |
| § 59-11-106. Payment date -- Extensions. |
| § 59-11-107. Delinquencies -- Interest -- Penalty. |
| § 59-11-109. Deposit of money collected -- Refund of overpayments -- Limitation. |
| § 59-11-110. Tax as lien -- Instruments issued upon payment -- Certificate of transfer. |
| § 59-11-111. Personal representative -- Payment of tax -- Sale of property -- Liability. |
| § 59-11-112. Personal representative -- Final account -- Approval by commission. |
| § 59-11-113. Administration by commission -- Taxpayer notification of change on federal estate tax return -- Assessment of deficiency -- Appeal. |
| § 59-11-114. Confidentiality of information. |
| § 59-11-115. Effective date of chapter. |