Utah Taxation: Difference between revisions

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Counties began keeping these records in 1901 to help the state determine whether a tax was due on an inheritance. The records contain the names and addresses of individuals who share in an estate and their relationship to the deceased.  
Counties began keeping these records in 1901 to help the state determine whether a tax was due on an inheritance. The records contain the names and addresses of individuals who share in an estate and their relationship to the deceased.  


Inheritance tax and lien records are found in state district court records located either in a county clerk's office or the [http://www.archives.state.ut.us/main/ Utah State Archives]. The library has a few records. For Cache County see:  
Inheritance tax and lien records are found in state district court records located either in a county clerk's office or the [http://www.archives.utah.gov/ Utah State Archives]. The library has a few records. For Cache County see:  


Utah. ''District Court (Cache County) Inheritance Tax, 1905–Apr. 1966''. Salt Lake City, Utah: Genealogical Society of Utah, 1966. Family History Library {{FHL|49723|title-id|disp=films 431095–96}}. An index is at the beginning of each section and is followed by the records. Names, addresses, and relationships to the deceased are included. The records give the name of the estate, then the executor, administrator, trustee, or grantee. If there was a will, you will find the volume and page number you will need to locate the will in the probate records.
Utah. ''District Court (Cache County) Inheritance Tax, 1905–Apr. 1966''. Salt Lake City, Utah: Genealogical Society of Utah, 1966. Family History Library {{FHL|49723|title-id|disp=films 431095–96}}. An index is at the beginning of each section and is followed by the records. Names, addresses, and relationships to the deceased are included. The records give the name of the estate, then the executor, administrator, trustee, or grantee. If there was a will, you will find the volume and page number you will need to locate the will in the probate records.
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