59-10-205. Tax on nonresident estate or trust.
(1) Except as provided in Subsection, a tax is imposed on a nonresident estate or trust in an amount equal to the product of: (2) the nonresident estate's or trust's state taxable income as determined under Section; and 59-10-204 the percentage listed in Subsection. 59-10-104(2)
(2) The following are not subject to a tax imposed by this part: 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 a nonresident trust taxed as a corporation.