59-10-204.   State taxable income of a nonresident estate or trust.
     For a taxable year, the state taxable income of a nonresident estate or trust is an amount calculated by:
     (1) determining the unadjusted income of the nonresident estate or trust for that taxable year after making the adjustments required by:
     (a) Section 59-10-202;
     (b) Section 59-10-207;
     (c) Section 59-10-209.1; or
     (d) Section 59-10-210; and
     (2) calculating the portion of the amount determined under Subsection (1) that is derived from Utah sources determined in accordance with the principles of Section 59-10-117.

Amended by Chapter 389, 2008 General Session
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Last revised: Thursday, May 28, 2009