2021 Wyoming Statutes
Title 2 - Wills, Decedents' Estates and Probate Code
Chapter 10 - Tax Apportionment
Section 2-10-103 - Among All Persons Interested in Estate; Exception.
2-10-103. Among all persons interested in estate; exception.
Unless the will otherwise provides, the tax shall be apportioned among all persons interested in the estate. The apportionment shall be made in proportion that the value of the interest of each person interested in the estate bears to the total value of the interests of all persons interested in the estate. The values used in determining the tax shall be used for that purpose.