(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.

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Terms Used In Utah Code 59-11-110

  • Decedent: means a deceased natural person. See Utah Code 59-11-102
  • Decedent: A deceased person.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Personal representative: means the executor, administrator, or trustee of a decedent's estate, or, if there is no executor, administrator, or trustee appointed, qualified, and acting within this state, then any person in actual or constructive possession of any property of the decedent. See Utah Code 59-11-102
  • Property: includes both real and personal property. See Utah Code 68-3-12.5
  • Transfer: means "transfer" as described in Section 2001, Internal Revenue Code. See Utah Code 59-11-102
(2)  Upon payment of the tax, together with applicable interest and penalties, the commission shall issue to the personal representative a receipt reflecting this payment, a certificate of transfer, and any other appropriate instruments reflecting this payment. If the property is not of sufficient value for a tax under this chapter to be imposed, the commission upon adequate showing to that effect shall issue a certificate of transfer and any other appropriate instruments indicating that no tax is due.

Renumbered and Amended by Chapter 2, 1987 General Session
Renumbered and Amended by Chapter 3, 1987 General Session

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