59-10-204. State taxable income of a nonresident estate or trust.
For a taxable year, the state taxable income of a nonresident estate or trust is an amount calculated by:
(1) determining the unadjusted income of the nonresident estate or trust for that taxable year after making the adjustments required by: Section; 59-10-202 Section; 59-10-207 Section; or 59-10-209.1 Section; and 59-10-210
(2) calculating the portion of the amount determined under Subsectionthat is derived from Utah sources determined in accordance with the principles of Section. (1) 59-10-117