59-11-103. Tax on transfer of taxable estate of residents — Amount — Credit — Property of a resident defined. (1) A tax in the amount of the federal credit is imposed on the transfer of the taxable estate of every resident, subject to the credit provided for in Subsection (2). (2) If any property of […]
59-11-104. Tax on transfer of taxable estate of nonresidents — Amount — Property of a nonresident defined — Exemptions. (1) A tax is imposed on the transfer of the taxable estate located in this state of every nonresident. (2) The tax is the amount computed by multiplying the federal credit by a fraction, the numerator […]
59-11-105. Tax returns — Date to be filed — Extensions — Maximum time allowed. (1) The personal representative of every estate subject to the tax imposed by this chapter who is required by the laws of the United States to file a federal estate tax return shall file with the commission on or before the […]
59-11-106. Payment date — Extensions. (1) The tax due under this chapter shall be paid by the personal representative to the commission not later than the date when the return covering this tax is required to be filed under Section 59-11-105. (2) When an estate has obtained an extension for payment of federal estate taxes, […]
59-11-107. Delinquencies — Interest — Penalty. (1) Any tax due under this chapter which is not paid by the time prescribed for the filing of the return as provided under Subsection 59-11-105(1), not including any extensions in respect to the filing of the return or the payment of the tax, shall bear interest at the […]
59-11-109. Deposit of money collected — Refund of overpayments — Limitation. (1) All money collected by the commission under this chapter shall be deposited as provided under Section 51-4-1. (2) If the commission determines that a personal representative has overpaid the tax due under this chapter, the commission is authorized to refund the amount of […]
59-11-110. Tax as lien — Instruments issued upon payment — Certificate of transfer. (1) The tax provided for in this chapter, together with applicable interest and penalties as provided in Sections 59-1-401 and 59-1-402, shall be and remain a lien on the decedent’s estate from the time of the death of the decedent until paid. […]
59-11-111. Personal representative — Payment of tax — Sale of property — Liability. (1) The personal representative has the duty to pay the tax, together with applicable interest and penalties, imposed on property under this chapter. The personal representative may sell so much of the property regardless of whether any portion of the property is […]
59-11-112. Personal representative — Final account — Approval by commission. No final account of a personal representative in any probate proceeding who is required to file a federal estate tax return may be allowed and approved by the court before whom the proceeding is pending unless it is shown by evidence satisfactory to the commission, […]
59-11-113. Administration by commission — Taxpayer notification of change on federal estate tax return — Assessment of deficiency — Appeal. (1) The commission is charged with the administration and enforcement of this chapter and may make rules under Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to effectuate the purposes of this chapter. (2) A […]
59-11-114. Confidentiality of information. (1) The confidentiality of returns and other information filed with the commission shall be governed by Section 59-1-403, except that, by rule, the commission may authorize the return of an estate to be open to inspection by or disclosure to: (a) the personal representative of the estate; (b) any heir at […]
59-11-115. Effective date of chapter. This chapter applies to all transfers of property where the decedent died on January 1, 1977, or later. The provisions of former Title 59, Chapter 12, Sales and Use Tax Act, apply to all transfers of property or estates where the decedent died prior to January 1, 1977. Renumbered and […]
