15-3-1310. RIGHT OF REIMBURSEMENT. (a) A person required under section 15-3-1309, Idaho Code, to pay an estate tax greater than the amount due from the person under section 15-3-1303 or 15-3-1304, Idaho Code, has a right to reimbursement from another person to the extent that the other person has not paid the tax required by section 15-3-1303 or 15-3-1304, Idaho Code, and a right to reimbursement ratably from other persons to the extent that each has not contributed a portion of the amount collected under section 15-3-1309(b), Idaho Code.
(b) A fiduciary may enforce the right of reimbursement under subsection (a) of this section on behalf of the person that is entitled to the reimbursement and shall take reasonable steps to do so if requested by the person.
History:
[15-3-1310, 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.