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

59-11-101 Short title.

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59-11-102 Definitions.

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

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

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

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59-11-106 Payment date -- Extensions.

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

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

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

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

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

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

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59-11-114 Confidentiality of information.

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59-11-115 Effective date of chapter.

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means this portion of the Utah Code has been modified since the last update on 1 November 2011.