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.
Structure Wyoming Statutes
Title 2 - Wills, Decedents' Estates and Probate Code
Chapter 10 - Tax Apportionment
Section 2-10-101 - Short Title.
Section 2-10-102 - Definitions.
Section 2-10-103 - Among All Persons Interested in Estate; Exception.
Section 2-10-104 - Probate Court to Determine; Discretion Allowed; Presumption of Correctness.
Section 2-10-106 - Allowances for Exemptions or Deductions and Credits.
Section 2-10-107 - Charging Temporary Interest and Remainder.
Section 2-10-109 - Institution of Actions or Proceedings to Recover Tax; Actions by Nonresidents.