Idaho Statutes
pecnv.out

TITLE 15
UNIFORM PROBATE CODE
CHAPTER 3
PROBATE OF WILLS AND ADMINISTRATION
PART 13
UNIFORM ESTATE TAX APPORTIONMENT
15-3-1308.  Securing payment of estate tax from property in possession of fiduciary. (a) A fiduciary may defer a distribution of property until the fiduciary is satisfied that adequate provision for payment of the estate tax has been made.
(b)  A fiduciary may withhold from a distributee an amount equal to the amount of estate tax apportioned to an interest of the distributee.
(c)  As a condition to a distribution, a fiduciary may require the distributee to provide a bond or other security for the portion of the estate tax apportioned to the distributee.

History:
[15-3-1308, added 2004, ch. 54, sec. 2, p. 252.]


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