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