Utah Code 59-11-112. Personal representative — Final account — Approval by commission
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Terms Used In Utah Code 59-11-112
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- 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
- Probate: Proving a will
- Property: includes both real and personal property. See Utah Code 68-3-12.5
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, and the court finds, that the tax imposed on the property by this chapter, including applicable interest and penalties, has been paid in full or that no tax is due.
Renumbered and Amended by Chapter 2, 1987 General Session