Utah Code -- Title 59 -- Chapter 11 -- Inheritance Tax Act

59-11-101 Short title.

WP Zipped -- 1,447 bytes

59-11-102 Definitions.

WP Zipped -- 2,639 bytes

59-11-103 Tax on transfer of taxable estate of residents -- Amount -- Credit -- Property of a resident defined.

WP Zipped -- 2,097 bytes

59-11-104 Tax on transfer of taxable estate of nonresidents -- Amount -- Property of a nonresident defined -- Exemptions.

WP Zipped -- 2,245 bytes

59-11-105 Tax returns -- Date to be filed -- Extensions -- Maximum time allowed.

WP Zipped -- 2,109 bytes

59-11-106 Payment date -- Extensions.

WP Zipped -- 1,755 bytes

59-11-107 Delinquencies -- Interest -- Penalty.

WP Zipped -- 1,923 bytes

59-11-109 Deposit of monies collected -- Refund of overpayments -- Limitation.

WP Zipped -- 1,858 bytes

59-11-110 Tax as lien -- Instruments issued upon payment -- Certificate of transfer.

WP Zipped -- 1,992 bytes

59-11-111 Personal representative -- Payment of tax -- Sale of property -- Liability.

WP Zipped -- 1,965 bytes

59-11-112 Personal representative -- Final account -- Approval by commission.

WP Zipped -- 1,738 bytes

59-11-113 Administration by commission -- Taxpayer notification of change on federal estate tax return -- Assessment of deficiency -- Appeal.

WP Zipped -- 2,432 bytes

59-11-114 Confidentiality of information.

WP Zipped -- 2,065 bytes

59-11-115 Effective date of chapter.

WP Zipped -- 1,569 bytes

means this portion of the Utah Code has been modified since the last update on 6 May 2009.

Last revised: 28 May 2009