There is no estate tax in Utah. There is a federal estate tax that may apply to your estate's value though.What is the estate tax? How do I file the estate tax return? Utah's estate tax system is commonly referred to as a "pick up" tax. Generally, the estate tax return is due nine months after the date of death. A six month extension is available if requested prior to the due date. This means that when individuals pass away and leave assets to their heirs, there is no statelevel inheritance tax applied in Utah.