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.
Wyo. Stat. Ann. § 2-10-103
Among all persons interested in estate; exception
Known as the Uniform Estate Tax Apportionment Act
The act spans §§ 2–2 (10 sections).
Official source: Wyoming Legislature. Reproduced from public-domain Wyoming statutes; confirm against the official source for the current text. Not legal advice.