Utah Code 75-2-611. Direction to pay taxes in will
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Terms Used In Utah Code 75-2-611
- Estate: includes the property of the decedent, trust, or other person whose affairs are subject to this title as originally constituted and as it exists from time to time during administration. See Utah Code 75-1-201 v2
- Testator: A male person who leaves a will at death.
- Testator: includes an individual of either sex. See Utah Code 75-1-201 v2
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.