Utah Code § 75-2-110 : Utah Uniform Probate Code — Intestate Succession and Wills — Intestate succession —2-110 - Debts to decedent TEXT PDF A debt owed to a decedent is not charged against the intestate share of any individual except the debtor. If the debtor fails to survive the decedent, the debt is not taken into account in computing the intestate share of the debtor's descendants. Utah Code § 75-2-110 Repealed and Re-enacted by Chapter 39, 1998 General Session.