Chapter
Part 13 Uniform Estate Tax Apportionment
- Idaho Code § 15-3-101— Devolution of estate at death — Restrictions
- Idaho Code § 15-3-102— Necessity of order of probate for will
- Idaho Code § 15-3-103— Necessity of appointment for administration
- Idaho Code § 15-3-104— Claims against decedent — Necessity of administration
- Idaho Code § 15-3-105— Proceedings affecting devolution and administration — Jurisdiction of subject matter
- Idaho Code § 15-3-106— Civil litigation — Notice
- Idaho Code § 15-3-107— Scope of proceedings — Proceedings independent — Exception
- Idaho Code § 15-3-108— Probate — Testacy and appointment proceedings — Ultimate time limit
- Idaho Code § 15-3-109— Statutes of limitation on decedent’s cause of action
- Idaho Code § 15-3-110— Delivery of will. [Repealed.]
- Idaho Code § 15-3-111— Joint probate on death of survivor of marriage dissolved by death
- Idaho Code § 15-3-201— Venue for first and subsequent estate proceedings — Location of property
- Idaho Code § 15-3-202— Appointment or testacy proceedings — Conflicting claim of domicile in another state
- Idaho Code § 15-3-203— Priority among persons seeking appointment as personal representative
- Idaho Code § 15-3-204— Demand for notice of order or filing concerning decedent’s estate
- Idaho Code § 15-3-301— Informal probate or appointment proceedings — Application — Contents
- Idaho Code § 15-3-302— Informal probate — Duty of registrar — Effect of informal probate
- Idaho Code § 15-3-303— Informal probate — Proof and findings required
- Idaho Code § 15-3-303.1— Notice required. — Upon issuance of a statement of informal probate if no letters are issued to a personal representative or determination of heirship of community property, the applicant must give notice to all heirs and devisees of the admission of the will to probate or the determination of heirship of community property. This information shall be sent by ordinary mail to each of the heirs and devisees whose address is reasonably available to the applicant. The applicant shall be responsible to any heir or devisee damaged by failure of the applicant to give proper notice under this section
- Idaho Code § 15-3-303.2— In personam jurisdiction. [Repealed.]
- Idaho Code § 15-3-304— Informal probate — Unavailable in certain cases
- Idaho Code § 15-3-305— Informal probate — Registrar not satisfied
- Idaho Code § 15-3-306— Informal probate — Notice requirements
- Idaho Code § 15-3-307— Informal appointment proceedings — Delay in order — Duty of registrar — Effect of appointment
- Idaho Code § 15-3-308— Informal appointment proceedings — Proof and findings required
- Idaho Code § 15-3-309— Informal appointment proceedings — Registrar not satisfied
- Idaho Code § 15-3-310— Informal appointment proceedings — Notice requirements
- Idaho Code § 15-3-311— Informal appointment unavailable in certain cases
- Idaho Code § 15-3-401— Formal testacy proceedings — Nature — When commenced
- Idaho Code § 15-3-402— Formal testacy or appointment proceedings — Petition — Contents
- Idaho Code § 15-3-403— Formal testacy proceeding — Notice of hearing on petition
- Idaho Code § 15-3-404— Formal testacy proceedings — Written objections to probate
- Idaho Code § 15-3-405— Formal testacy proceedings — Uncontested cases — Hearings and proof
- Idaho Code § 15-3-406— Formal testacy proceedings — Contested cases — Testimony of attesting witnesses
- Idaho Code § 15-3-407— Formal testacy proceedings — Burdens in contested cases
- Idaho Code § 15-3-408— Formal testacy proceedings — Will construction — Effect of final order in another jurisdiction
- Idaho Code § 15-3-409— Formal testacy proceedings — Order — Foreign will — Lost will
- Idaho Code § 15-3-410— Formal testacy proceedings — Probate of more than one instrument
- Idaho Code § 15-3-411— Formal testacy proceedings — Partial intestacy
- Idaho Code § 15-3-412— Formal testacy proceedings — Effect of order — Vacation
- Idaho Code § 15-3-413— Formal testacy proceedings — Vacation of order for other cause
- Idaho Code § 15-3-414— Formal proceedings concerning appointment of personal representative
- Idaho Code § 15-3-501— Supervised administration — Nature of proceeding
- Idaho Code § 15-3-502— Supervised administration — Petition — Order
- Idaho Code § 15-3-503— Supervised administration — Effect on other proceedings
- Idaho Code § 15-3-504— Supervised administration — Powers of personal representative
- Idaho Code § 15-3-505— Supervised administration — Interim orders — Distribution and closing orders
- Idaho Code § 15-3-601— Qualification
- Idaho Code § 15-3-602— Acceptance of appointment — Consent to jurisdiction
- Idaho Code § 15-3-603— Bond not required without court order — Exceptions
- Idaho Code § 15-3-604— Bond amount — Security — Procedure — Reduction
- Idaho Code § 15-3-605— Demand for bond by interested person
- Idaho Code § 15-3-606— Terms and conditions of bonds
- Idaho Code § 15-3-607— Order restraining personal representative
- Idaho Code § 15-3-608— Termination of appointment — General
- Idaho Code § 15-3-609— Termination of appointment — Death or disability
- Idaho Code § 15-3-610— Termination of appointment — Voluntary
- Idaho Code § 15-3-611— Termination of appointment by removal — Cause — Procedure
- Idaho Code § 15-3-612— Termination of appointment — Change of testacy status
- Idaho Code § 15-3-613— Successor personal representative
- Idaho Code § 15-3-614— Special administrator — Appointment
- Idaho Code § 15-3-615— Special administrator — Who may be appointed
- Idaho Code § 15-3-616— Special administrator — Appointed informally — Powers and duties
- Idaho Code § 15-3-617— Special administrator — Formal proceedings — Powers and duties
- Idaho Code § 15-3-618— Termination of appointment — Special administrator
- Idaho Code § 15-3-701— Time of accrual of duties and powers
- Idaho Code § 15-3-702— Priority among different letters
- Idaho Code § 15-3-703— General duties — Relation and liability to persons interested in estate — Standing to sue
- Idaho Code § 15-3-704— Personal representative to proceed without court order — Exception
- Idaho Code § 15-3-705— Duty of personal representative — Information to heirs and devisees
- Idaho Code § 15-3-706— Duty of personal representative — Inventory and appraisement
- Idaho Code § 15-3-707— Employment of appraisers
- Idaho Code § 15-3-708— Duty of personal representative — Supplementary inventory
- Idaho Code § 15-3-709— Duty of personal representative — Possession of estate
- Idaho Code § 15-3-710— Power to avoid transfers
- Idaho Code § 15-3-711— Powers of personal representatives — In general
- Idaho Code § 15-3-712— Improper exercise of power — Breach of fiduciary duty
- Idaho Code § 15-3-713— Sale, encumbrance or transaction involving conflict of interest — Voidable — Exceptions
- Idaho Code § 15-3-714— Persons dealing with personal representative — Protection
- Idaho Code § 15-3-715— Transactions authorized for personal representatives — Exceptions
- Idaho Code § 15-3-716— Powers and duties of successor personal representative
- Idaho Code § 15-3-717— Corepresentatives — When joint action required
- Idaho Code § 15-3-718— Powers of surviving personal representative
- Idaho Code § 15-3-719— Compensation of personal representative
- Idaho Code § 15-3-720— Expenses in estate litigation
- Idaho Code § 15-3-721— Proceedings for review of employment of agents and compensation of personal representatives and employees of estate
- Idaho Code § 15-3-801— Notice to creditors
- Idaho Code § 15-3-802— Statutes of limitations
- Idaho Code § 15-3-803— Limitations on presentation of claims
- Idaho Code § 15-3-804— Manner of presentation of claims
- Idaho Code § 15-3-805— Classification of claims
- Idaho Code § 15-3-806— Allowance of claims
- Idaho Code § 15-3-807— Payment of claims
- Idaho Code § 15-3-808— Individual liability of personal representative
- Idaho Code § 15-3-809— Secured claims
- Idaho Code § 15-3-810— Claims not due and contingent or unliquidated claims
- Idaho Code § 15-3-811— Counterclaims
- Idaho Code § 15-3-812— Execution and levies prohibited
- Idaho Code § 15-3-813— Compromise of claims
- Idaho Code § 15-3-814— Encumbered assets
- Idaho Code § 15-3-815— Administration in more than one state — Duty of personal representative
- Idaho Code § 15-3-816— Final distribution to domiciliary representative
- Idaho Code § 15-3-817— Community estates
- Idaho Code § 15-3-901— Successors’ rights if no administration
- Idaho Code § 15-3-902— Distribution — Order in which assets appropriated — Abatement
- Idaho Code § 15-3-903— Right of retainer
- Idaho Code § 15-3-904— Interest on general pecuniary devise
- Idaho Code § 15-3-905— Penalty clause for contest
- Idaho Code § 15-3-906— Distribution in kind — Valuation — Method
- Idaho Code § 15-3-907— Distribution in kind — Evidence
- Idaho Code § 15-3-907.1— Deceased beneficiary as heir. — (a) If the decedent has left a surviving child or children or issue of children among the persons who are by law entitled to succeed to his estate, and any of them, before the close of administration, has died before reaching the age of eighteen (18) and not having married, no administration of such deceased issue’s estate is necessary, but all the estate which such deceased issue is entitled to receive by inheritance must, without administration, be distributed to the heirs at law of the deceased issue
- Idaho Code § 15-3-908— Distribution — Right or title of distributee
- Idaho Code § 15-3-909— Improper distribution — Liability of distributee
- Idaho Code § 15-3-910— Purchasers from distributees protected
- Idaho Code § 15-3-911— Partition for purpose of distribution
- Idaho Code § 15-3-912— Private agreements among successors to decedent binding on personal representative
- Idaho Code § 15-3-913— Distributions to trustee
- Idaho Code § 15-3-914— Disposition of unclaimed assets
- Idaho Code § 15-3-915— Distribution to person under disability
- Idaho Code § 15-3-916— Apportionment of estate taxes. [Repealed.]
- Idaho Code § 15-3-1001— Formal proceedings terminating administration — Testate or intestate — Order of general protection
- Idaho Code § 15-3-1002— Formal proceedings terminating testate administration — Order construing will without adjudicating testacy
- Idaho Code § 15-3-1003— Closing estates — By sworn statement of personal representative
- Idaho Code § 15-3-1004— Liability of distributees to claimants
- Idaho Code § 15-3-1005— Limitations on proceedings against personal representative
- Idaho Code § 15-3-1006— Limitations on actions and proceedings against distributees
- Idaho Code § 15-3-1007— Certificate discharging liens securing fiduciary performance
- Idaho Code § 15-3-1008— Subsequent administration
- Idaho Code § 15-3-1009— Decree of distribution to attorney general
- Idaho Code § 15-3-1101— Effect of approval of agreements involving trusts, inalienable interests, or interests of third persons
- Idaho Code § 15-3-1102— Procedure for securing court approval of compromise
- Idaho Code § 15-3-1201— Collection of personal property by affidavit
- Idaho Code § 15-3-1202— Effect of affidavit
- Idaho Code § 15-3-1203— Small estates — Summary administrative procedure
- Idaho Code § 15-3-1204— Small estates — Closing by sworn statement of personal representative
- Idaho Code § 15-3-1205— Summary administration of estates in which a surviving spouse is the sole beneficiary
- Idaho Code § 15-3-1301— Short title
- Idaho Code § 15-3-1302— Definitions
- Idaho Code § 15-3-1303— Apportionment by will or other dispositive instrument
- Idaho Code § 15-3-1304— Statutory apportionment of estate taxes
- Idaho Code § 15-3-1305— Credits and deferrals
- Idaho Code § 15-3-1306— Insulated property, advancement of tax
- Idaho Code § 15-3-1307— Apportionment and recapture of special elective benefits
- Idaho Code § 15-3-1308— Securing payment of estate tax from property in possession of fiduciary
- Idaho Code § 15-3-1309— Collection of estate tax by fiduciary
- Idaho Code § 15-3-1310— Right of reimbursement
- Idaho Code § 15-3-1311— Action to determine or enforce part
- Idaho Code § 15-3-1312— Uniformity of application and construction
- Idaho Code § 15-3-1313— Severability
- Idaho Code § 15-3-1314— Delayed application