Utah § 59-10-201 - Taxation of resident trusts and estates.

Full text of Utah Utah Code § 59-10-201 — Taxation of resident trusts and estates., with citation guidance and answers to common questions.

§ 59-10-201. Taxation of resident trusts and estates.

Effective 10/14/2025
59-10-201.  Taxation of resident trusts and estates.
(1)Except as provided in Subsection (2), a tax determined in accordance with the rate prescribed by Subsection 59-10-104(2)(b) is imposed for each taxable year on the state taxable income of each resident estate or trust.
(2)The following are not subject to a tax imposed by this part:
(a)a resident estate or trust that is not required to file a federal income tax return for estates and trusts for the taxable year; or
(b)a resident trust taxed as a corporation.
(3)A resident estate or trust shall be allowed the credit provided in Section 59-10-1003, relating to an income tax imposed by another state, except that the limitation shall be computed by reference to the taxable income of the estate or trust.
(4)The property of the Utah Educational Savings Plan established in Title 53H, Chapter 10 Utah Education Savings, and the Utah Educational Savings Plan's income from operations and investments are exempt from all taxation by the state under this chapter.


Amended by Chapter 9, 2025 Special Session 1

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 59-10-201

What does Utah Code § 59-10-201 cover?

Section 59-10-201 ("Taxation of resident trusts and estates.") 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 § 59-10-201?

A common citation format is "Utah Code § 59-10-201" (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 § 59-10-201 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.