Idaho Statutes

§ 15-3-1308 — SECURING PAYMENT OF ESTATE TAX FROM PROPERTY IN POSSESSION OF FIDUCIARY

Idaho·Title 15 UNIFORM PROBATE CODE·Part 13 UNIFORM ESTATE TAX APPORTIONMENT·Ch. 3 PROBATE OF WILLS AND ADMINISTRATION
(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.

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Idaho § 15-3-1308 (SECURING PAYMENT OF ESTATE TAX FROM PROPERTY IN POSSESSION OF FIDUCIARY) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

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

Nearby Sections

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