Section 59-10-205 - Tax on nonresident estate or trust(1) Except as provided in Subsection (2), a tax is imposed on a nonresident estate or trust in an amount equal to the product of: (a) the nonresident estate's or trust's state taxable income as determined under Section 59-10-204; and(b) the percentage listed in Subsection 59-10-104(2).(2) The following are not subject to a tax imposed by this part:(a) 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(b) a nonresident trust taxed as a corporation.Amended by Chapter 389, 2008 General Session.