Title 75 - Utah Uniform Probate Code - Chapter 6 - Nonprobate Transfers - Part 2 - Provisions Relating to Effect on Death - Section 202 - Direction to pay taxes in trust or other dispositive instrument.

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

Utah Code

Page 1

75-6-202 Direction to pay taxes in trust or other dispositive instrument. A general direction in a trust or other dispositive instrument to pay all taxes imposed as a result

of a decedent'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 1954 (or any successor or amended section of similar content) unless the trustor of the trust or creator of the other dispositive instrument shall express an intention that these taxes be paid out of the property which is subject to the trust or other dispositive instrument by reference to the generation skipping tax or otherwise.

Enacted by Chapter 226, 1983 General Session