Inheritance Tax Act

  1. Law
  2. Utah Code
  3. Revenue and Taxation
  4. Inheritance Tax Act

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Section
101

Short title.

Section
102

Definitions.

Section
103

Tax on transfer of taxable estate of residents -- Amount -- Credit -- Property of a resident defined.

Section
104

Tax on transfer of taxable estate of nonresidents -- Amount -- Property of a nonresident defined -- Exemptions.

Section
105

Tax returns -- Date to be filed -- Extensions -- Maximum time allowed.

Section
106

Payment date -- Extensions.

Section
107

Delinquencies -- Interest -- Penalty.

Section
109

Deposit of money collected -- Refund of overpayments -- Limitation.

Section
110

Tax as lien -- Instruments issued upon payment -- Certificate of transfer.

Section
111

Personal representative -- Payment of tax -- Sale of property -- Liability.

Section
112

Personal representative -- Final account -- Approval by commission.

Section
113

Administration by commission -- Taxpayer notification of change on federal estate tax return -- Assessment of deficiency -- Appeal.

Section
114

Confidentiality of information.

Section
115

Effective date of chapter.