Utah § 75-2-611 - Direction to pay taxes in will.
Full text of Utah Utah Code § 75-2-611 — Direction to pay taxes in will., with citation guidance and answers to common questions.
§ 75-2-611. Direction to pay taxes in will.
A general direction in a will to pay all taxes imposed as a result of a testator's death or similar language shall not be construed to include taxes imposed on a "generation skipping transfer" under Section 2601 of the Internal Revenue Code of 1986 (or any successor or amended section of similar content) unless the testator shall express an intention that these taxes be paid out of his estate by reference to the generation skipping tax or otherwise.
Repealed and Re-enacted by Chapter 39, 1998 General Session
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 75-2-611
What does Utah Code § 75-2-611 cover?
Section 75-2-611 ("Direction to pay taxes in will.") 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 § 75-2-611?
A common citation format is "Utah Code § 75-2-611" (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 § 75-2-611 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.