Idaho Statutes
§ 15-3-1309 — COLLECTION OF ESTATE TAX BY FIDUCIARY
Idaho·Title 15 UNIFORM PROBATE CODE·Part 13 UNIFORM ESTATE TAX APPORTIONMENT·Ch. 3 PROBATE OF WILLS AND ADMINISTRATION
(a)A fiduciary responsible for payment of an estate tax may collect from any person the tax apportioned to and the tax required to be advanced by the person.
(b)Except as otherwise provided in section 15-3-1306, Idaho Code, any estate tax due from a person that cannot be collected from the person may be collected by the fiduciary from other persons in the following order of priority:
(1)Any person having an interest in the apportionable estate which is not exonerated from the tax;
(2)Any other person having an interest in the apportionable estate;
(3)Any person having an interest in the gross estate.
(c)A domiciliary fiduciary may recover from an ancillary personal representative the estate tax apportioned to the property controlled by the ancillary personal representative.
(d)The t
Free access — add to your briefcase to read the full text and ask questions with AI
Idaho § 15-3-1309 (COLLECTION OF ESTATE TAX BY FIDUCIARY) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
[15-3-1309, 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
JURY TRIAL