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U.S. State Codes
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Utah
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Title 59 - Revenue and Taxa...
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Chapter 10 - Individual Inc...
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Part 2 - Trusts and Estates
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Section 201.1 - State taxable income of a resid...
Section 201.1 - State taxable income of a resident estate or trust defined.
UT Code § 59-10-201.1 (2019) (N/A)
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Section 201 - Taxation of resident trusts and estates.
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Section 202 - Additions to and subtractions from unadjusted income of a resident or nonresident estate or trust.