§ 2-10-109 — Institution of actions or proceedings to recover tax; actions by nonresidents

Wyoming § 2-10-109

• Jurisdiction: Wyoming
• Title 02: Wills, Decedents' Estates and Probate Code
• Ch. 10: TAX APPORTIONMENT

Text

(a) Subject to the conditions in subsection (b) of this
section a fiduciary acting in another state or a person required
to pay the tax resident in another state may institute an action
in the courts of this state and may recover a proportionate
amount of the federal estate tax, of an estate tax payable to
another state or of a death duty due by a decedent's estate to
another state from a person interested in the estate who is
either resident in this state or who owns property in this state
subject to attachment or execution. For the purposes of the
action the determination of apportionment by the court having
jurisdiction of the administration of the decedent's estate in
the other state shall be prima facie correct.
(b) The provisions of subsection (a) of this section shall
apply only:
(i) If such other state affords a remedy
substantially similar to that afforded in subsection (a) of this
section;
(ii) With respect to federal estate tax, if
apportionment thereof is authorized by congress.