15-3-1309. COLLECTION OF ESTATE TAX BY FIDUCIARY. (a) A fiduciary responsible for payment of an estate tax may collect from any person the tax apportioned to and the tax required to be advanced by the person.
(b) Except as otherwise provided in section 15-3-1306, Idaho Code, any estate tax due from a person that cannot be collected from the person may be collected by the fiduciary from other persons in the following order of priority:
(1) Any person having an interest in the apportionable estate which is not exonerated from the tax;
(2) Any other person having an interest in the apportionable estate;
(3) Any person having an interest in the gross estate.
(c) A domiciliary fiduciary may recover from an ancillary personal representative the estate tax apportioned to the property controlled by the ancillary personal representative.
(d) The total tax collected from a person pursuant to this part may not exceed the value of the person’s interest.
History:
[15-3-1309, added 2004, ch. 54, sec. 2, p. 252.]
Structure Idaho Code
Title 15 - UNIFORM PROBATE CODE
Chapter 3 - PROBATE OF WILLS AND ADMINISTRATION
Part 13 - UNIFORM ESTATE TAX APPORTIONMENT
Section 15-3-1301 - SHORT TITLE.
Section 15-3-1302 - DEFINITIONS.
Section 15-3-1303 - APPORTIONMENT BY WILL OR OTHER DISPOSITIVE INSTRUMENT.
Section 15-3-1304 - STATUTORY APPORTIONMENT OF ESTATE TAXES.
Section 15-3-1305 - CREDITS AND DEFERRALS.
Section 15-3-1306 - INSULATED PROPERTY, ADVANCEMENT OF TAX.
Section 15-3-1307 - APPORTIONMENT AND RECAPTURE OF SPECIAL ELECTIVE BENEFITS.
Section 15-3-1308 - SECURING PAYMENT OF ESTATE TAX FROM PROPERTY IN POSSESSION OF FIDUCIARY.
Section 15-3-1309 - COLLECTION OF ESTATE TAX BY FIDUCIARY.
Section 15-3-1310 - RIGHT OF REIMBURSEMENT.
Section 15-3-1311 - ACTION TO DETERMINE OR ENFORCE PART.
Section 15-3-1312 - UNIFORMITY OF APPLICATION AND CONSTRUCTION.