§ 2-10-104 — Probate court to determine; discretion allowed; presumption of correctness

(a) The probate court having jurisdiction over the
administration of the estate of a decedent shall determine the
apportionment of the tax. If there are no probate proceedings,
the probate court of the county wherein the decedent was
domiciled at death upon the application of the person required
to pay the tax shall determine the apportionment of the tax.
(b) If the probate court finds that it is inequitable to
apportion interest and penalties in the manner provided in W.S.
2-10-103 because of special circumstances, it may direct
apportionment thereof in the manner it finds equitable.
(c) If the probate court finds that the assessment of
penalties and interest assessed in relation to the tax is due to
delay caused by the negligence of the fiduciary, the court may
charge the fiduciary with the amount of the assessed penalties
and interest.
(d) In any suit or judicial proceeding to recover from any
person interested in the estate the amount of the tax
apportioned to the person in accordance with this act, the
determination of the probate court in respect thereto shall be
prima facie correct.