There is a newer version of the Idaho Code and Statutes
2016 Idaho Statutes
Title 15 - UNIFORM PROBATE CODE
Chapter 3 - PROBATE OF WILLS AND ADMINISTRATION
Part 13 - UNIFORM ESTATE TAX APPORTIONMENT
Section 15-3-1308 - SECURING PAYMENT OF ESTATE TAX FROM PROPERTY IN POSSESSION OF FIDUCIARY.
ID Code § 15-3-1308 (2016) What's This?
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.
History:
[15-3-1308, added 2004, ch. 54, sec. 2, p. 252.]
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