Utah Code 59-11-115. Effective date of chapter
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Terms Used In Utah Code 59-11-115
- Decedent: means a deceased natural person. See Utah Code 59-11-102
- Decedent: A deceased person.
- Property: includes both real and personal property. See Utah Code 68-3-12.5
This chapter applies to all transfers of property where the decedent died on January 1, 1977, or later. The provisions of former Title 59, Chapter 12, Sales and Use Tax Act, apply to all transfers of property or estates where the decedent died prior to January 1, 1977.
Renumbered and Amended by Chapter 2, 1987 General Session