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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 Ta...
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Section 112 - Personal representative -- Final ...
Section 112 - Personal representative -- Final account -- Approval by commission.
UT Code § 59-11-112 (2019) (N/A)
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Section 111 - Personal representative -- Payment of tax -- Sale of property -- Liability.
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Section 113 - Administration by commission -- Taxpayer notification of change on federal estate tax return -- Assessment of deficiency -- Appeal.