2-10-107. Charging temporary interest and remainder.
No interest in income and no estate for years or for life or other temporary interest in any property or fund shall be subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder shall be chargeable against the corpus of the property or funds subject to the temporary interest and remainder.
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.