75-6-202 - Direction to pay taxes in trust or other dispositive instrument. - Utah Statutes

75-6-202. Direction to pay taxes in trust or other dispositive instrument.
A general direction in a trust or other dispositive instrument to pay all taxes imposed as aresult of a decedent's death or similar language shall not be construed to include taxes imposed ona "generation skipping transfer" under Section 2601 of the Internal Revenue Code of 1954 (or anysuccessor or amended section of similar content) unless the trustor of the trust or creator of theother dispositive instrument shall express an intention that these taxes be paid out of the propertywhich is subject to the trust or other dispositive instrument by reference to the generation skippingtax or otherwise.

Enacted by Chapter 226, 1983 General Session