Utah Code 59-10-205. Tax on nonresident estate or trust

(1) Except as provided in Subsection (2), a tax is imposed on a nonresident estate or trust in an amount equal to the product of:

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Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
nonresident estate: means a trust or estate which is not a resident estate or trust. See Utah Code 59-10-103
State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5

(1)(a) the nonresident estate’s or trust’s state taxable income as determined under Section 59-10-204; and

(1)(b) the percentage listed in Subsection 59-10-104(2).

(2) The following are not subject to a tax imposed by this part:

(2)(a) a nonresident estate or trust that is not required to file a federal income tax return for estates and trusts for the taxable year; or

(2)(b) a nonresident trust taxed as a corporation.