No petition needed for an ordinary sale
Self-dealing is a different story entirely
A sale to the personal representative themselves, their spouse, agent, attorney, or an entity in which they hold a substantial beneficial interest is voidable by any interested person — unless the will or the decedent's own contract expressly authorized it, or the court approved the transaction after notice to interested persons.
No statutory fee — and a built-in presumption of reasonableness
Utah sets no fixed percentage for the personal representative's fee. Under Utah Code §75-3-718, if no interested person objects, the requested fee is simply treated as reasonable; only a genuine challenge triggers the court's own evaluation.
No state estate or inheritance tax
Utah imposes neither. See Capital Gains Tax on the Sale for Utah's flat-rate approach to the gain itself.