(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.
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