Utah Code § 59-10-201.1
Current through the 2024 Fourth Special Session
For a taxable year, the state taxable income of a resident estate or trust means the unadjusted income of the resident estate or trust for that taxable year, as adjusted by Sections 59-10-202, 59-10-209.1, and 59-10-210.
Utah Code § 59-10-201.1