2005 Idaho Code - 15-3-1308 — SECURING PAYMENT OF ESTATE TAX FROM PROPERTY IN POSSESSION OF FIDUCIARY

                                  TITLE  15
                             UNIFORM PROBATE CODE
                                  CHAPTER 3
                     PROBATE OF WILLS AND ADMINISTRATION
                                   PART 13
                       UNIFORM ESTATE TAX APPORTIONMENT
    15-3-1308.  SECURING PAYMENT OF ESTATE TAX FROM PROPERTY IN POSSESSION OF
FIDUCIARY. (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.