Utah Code § 78B-2-106

Effect of death of defendant outside this state
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If a person against whom a cause of action exists dies outside the state, the time which elapses
between his death and the expiration of one year after this state issues letters testamentary or
letters of administration is not a part of the time limited for the commencement of an action against
his executor or administrator.
Renumbered and Amended by Chapter 3, 2008 General Session

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