Utah § 75-2-610 - Marital deduction formulas -- Wills.
Full text of Utah Utah Code § 75-2-610 — Marital deduction formulas -- Wills., with citation guidance and answers to common questions.
§ 75-2-610. Marital deduction formulas -- Wills.
For estates of decedents dying after December 31, 1981, where a decedent's will executed before September 13, 1981, contains a formula expressly providing that the decedent's spouse is to receive the maximum amount of property qualifying for the marital deduction allowable by federal law, this formula shall be construed as referring to the unlimited marital deduction allowable by federal law as amended by Section 403(a) of the Economic Recovery Tax Act of 1981.
Amended by Chapter 21, 1999 General Session
Frequently Asked Questions About Utah § 75-2-610
What does Utah Code § 75-2-610 cover?
Section 75-2-610 ("Marital deduction formulas -- Wills.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Utah § 75-2-610?
A common citation format is "Utah Code § 75-2-610" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 75-2-610 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Utah.