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
15
§ 15-1-101
SHORT TITLE§ 15-1-102
PURPOSES — RULE OF CONSTRUCTION§ 15-1-104
SEVERABILITY§ 15-1-105
CONSTRUCTION AGAINST IMPLIED REPEAL§ 15-1-106
EFFECT OF FRAUD AND EVASION§ 15-1-107
EVIDENCE AS TO DEATH OR STATUS§ 15-1-108
ACTS BY HOLDER OF GENERAL POWER§ 15-1-201
GENERAL DEFINITIONS§ 15-1-301
TERRITORIAL APPLICATION§ 15-1-303
VENUE — MULTIPLE PROCEEDINGS — TRANSFER§ 15-1-305
RECORDS AND CERTIFIED COPIES§ 15-1-305A
RECORDING PERMITTED — EFFECT§ 15-1-306
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