Wyoming § 2-10-108 Institution of actions or proceedings to recover
tax; generally; apportionment of amounts not collected

Wyoming Statutes

§ 2-10-108 — Institution of actions or proceedings to recover tax; generally; apportionment of amounts not collected

Wyoming § 2-10-108

Title 02Wills, Decedents' Estates and Probate Code

Ch. 10TAX APPORTIONMENT

This text of Wyoming § 2-10-108 (Institution of actions or proceedings to recover tax; generally; apportionment of amounts not collected) is published on Counsel Stack Legal Research, covering Wyoming primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wyo. Stat. Ann. § 2-10-108 (2026).

Text

Neither the fiduciary nor other person required to pay the tax
shall be under any duty to institute any suit or proceeding to
recover from any person interested in the estate the amount of
the tax apportioned to the person until the expiration of the
three (3) months next following final determination of the tax.
A fiduciary or other person required to pay the tax who
institutes the suit or proceeding within a reasonable time after
the three (3) months period shall not be subject to any
liability or surcharge because any portion of the tax
apportioned to any person interested in the estate was
collectible at a time following the death of the decedent but
thereafter became uncollectible. If the fiduciary or other
person required to pay the tax cannot collect from any person
interested in th

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Neither the fiduciary nor other person required to pay the tax
shall be under any duty to institute any suit or proceeding to
recover from any person interested in the estate the amount of
the tax apportioned to the person until the expiration of the
three (3) months next following final determination of the tax.
A fiduciary or other person required to pay the tax who
institutes the suit or proceeding within a reasonable time after
the three (3) months period shall not be subject to any
liability or surcharge because any portion of the tax
apportioned to any person interested in the estate was
collectible at a time following the death of the decedent but
thereafter became uncollectible. If the fiduciary or other
person required to pay the tax cannot collect from any person
interested in the estate the amount of the tax apportioned to
the person, the amount not recoverable shall be equitably
apportioned among the other persons interested in the estate who
are subject to apportionment.