TITLE 15

UNIFORM PROBATE CODE

CHAPTER 3

PROBATE OF WILLS AND ADMINISTRATION

PART 8.

CREDITORS’ CLAIMS

15-3-803.  Limitations on presentation of claims. (a) All claims against a decedent’s estate which arose before the death of the decedent, including claims of the state and any subdivision thereof (except claims for state taxes), whether due or to become due, absolute or contingent, liquidated or unliquidated, founded on contract, tort, or other legal basis, if not barred earlier by another statute of limitations or nonclaim statute, are barred against the estate, the personal representative, and the heirs and devisees of the decedent, unless presented within the earlier of the following dates:

(1)  three (3) years after the decedent’s death; or

(2)  within the time provided in section 15-3-801(b), Idaho Code, for creditors who are given actual notice, and within the time provided in section 15-3-801(a), Idaho Code, for all creditors barred by publication.

(b)  All claims described in subsection (a) of this section barred by the nonclaim statute of the decedent’s domicile before the giving of notice to creditors in this state are also barred in this state.

(c)  All claims against a decedent’s estate which arise at or after the death of the decedent, including claims of the state and any subdivision thereof (except claims for state taxes), whether due or to become due, absolute or contingent, liquidated or unliquidated, founded on contract, tort, or other legal basis, are barred against the estate, the personal representative, and the heirs and devisees of the decedent, unless presented as follows:

(1)  a claim based on a contract with the personal representative, within four (4) months after performance by the personal representative is due;

(2)  any other claim, within the later of four (4) months after it arises, or the time specified in subsection (a)(1) of this section.

(d)  Claims relating to state taxes, whether due or to become due, absolute or contingent, liquidated or unliquidated, are barred against the estate, the personal representative, and the heirs and devisees of the decedent, unless presented within the earlier of the following dates:

(1)  three (3) years from the latest of:

(i)   the date of the decedent’s death,

(ii)  the due date of the return (without regard to extensions), or

(iii) the date the return was filed; or

(2)  within the time provided in section 63-3068(e) or 63-3633(e), Idaho Code, if the state tax commission has been given written notice in accordance with the provisions of those sections.

(e)  Nothing in this section affects or prevents:

(1)  any proceeding to enforce any mortgage, pledge, or other lien upon property of the estate;

(2)  to the limits of the insurance protection only, any proceeding to establish liability of the decedent or the personal representative for which he is protected by liability insurance;

(3)  collection of compensation for services rendered and reimbursement for expenses advanced by the personal representative or by the attorney or accountant for the personal representative of the estate; or

(4)  assessment or collection of state taxes arising from activities or transactions of the estate; or

(5)  assessment or collection of state taxes if a return has not been filed with the state tax commission.

History:

[15-3-803, added 1991, ch. 87, sec. 4, p. 193; am. 1997, ch. 113, sec. 2, p. 279; am. 2004, ch. 130, sec. 1, p. 449.]