2016 Wyoming Code
TITLE 2 - WILLS, DECEDENTS' ESTATES AND PROBATE CODE
CHAPTER 7 - ADMINISTRATION OF ESTATES
ARTICLE 8 - FINAL REPORT, ACCOUNTING, DISTRIBUTION AND DISCHARGE
SECTION 2-7-812 - Payment of all taxes prerequisite; filing of documents.

WY Stat § 2-7-812 (2016) What's This?

2-7-812. Payment of all taxes prerequisite; filing of documents.

(a) Before a final decree of distribution is entered the court shall be satisfied by presentation of receipts, cancelled checks, certificates, closing letters and other proof that all federal, state, county and municipal taxes legally levied upon the property of the estate or due on account of the estate or death of the decedent have been fully paid. The court shall not discharge any personal representative nor release his bond nor issue a decree of final distribution of the estate until:

(i) A receipt from the inheritance tax commissioner is filed showing no inheritance and estate tax due;

(ii) All inheritance and estate taxes and interest have been paid; or

(iii) The court finds that no inheritance tax or estate tax is chargeable against the estate and excuses the filing of a receipt.

(b) All documents presented to the court shall be filed with the clerk to be preserved as a permanent part of the court file relating to the estate.

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