15-3-1308 SECURING PAYMENT OF ESTATE TAX FROM PROPERTY IN POSSESSION OF FIDUCIARY. - Idaho Statutes

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.