Title 28 — — Appendix Administrative Order Number 12 — Official Probate Forms

(a) Upon the confirmation of any sale, mortgage, or lease in accordance with § 28-51-305, the personal representative shall execute, acknowledge, and deliver a conveyance to the grantee or mortgagee or join the lessee in the execution of a lease according to the order of confirma…

In connection with the sale, mortgage, lease, or exchange of property, the court may authorize the personal representative to pay, out of the proceeds realized or out of the estate, the customary and reasonable auctioneers' and brokers' fees and any necessary expenses for abstrac…

When it is for the best interest of the estate in order to dispose of real property, the court, upon application by the personal representative or other interested person, may authorize the personal representative, either alone or together with other owners, to plat any land belo…

In order to enable a lessee, tenant, or sharecropper on lands of the estate to obtain money, advances, or supplies with which to plant, cultivate, or harvest crops growing or to be grown on lands of the estate, a personal representative, upon the authorization of or approval by t…

(a) Property of the Estate. A personal representative shall be liable for and chargeable in his or her accounts with all of the estate of the decedent which, at any time, comes into his or her possession, including income therefrom. However, he or she shall not be:(1) Accountable…

(a) A personal representative shall close the estate as promptly as practicable. (b) Upon petition of an interested person, the court may cite the personal representative to show cause why an estate should not be closed.

(a) A personal representative must file with the court a verified account of his or her administration:(1) Upon filing a petition for final settlement;(2) Upon the revocation of his or her letters;(3) Upon his or her application to resign and before his or her resignation is acce…

(a) Accounts rendered by a personal representative shall:(1) Cover a period distinctly stated;(2) Be accompanied by proper vouchers; and(3) Contain, separately listed, the following information:(A) Charges against the personal representative which shall include the property accor…

(a) At the time of filing an account, the personal representative shall petition the court to settle and allow his or her account. (b) If the estate is in a proper condition to be closed, he or she shall also petition the court for an order authorizing him or her to distribute th…

During the first week of each month the clerk shall publish, in a newspaper published or having a general circulation in the county, a notice of estates in which accounts have been filed by personal representatives during the preceding month, listing in alphabetical order the nam…

(a) Every account filed by a personal representative shall be continued without being acted on for a period of sixty (60) days from the date of its filing. (b) The court may, and upon motion of an interested person shall, set the hearing on the account for a day certain. (c) (1) …

(a) In its discretion, the court may refer an account to an auditor for examination and restatement. (b) The auditor shall be governed by the law which applies to a master in circuit court for the examination and restatement of an account. (c) Upon restatement of the account, the…

(a) Upon the approval of the account of a personal representative, the personal representative and his or her sureties, subject to the right of appeal and to the power of the court to vacate its final orders, shall be relieved from liability for the administration of his or her t…

Receipts and disbursements by the personal representative subsequent to the filing of his or her final accounts shall be reported to the court for approval and may be incorporated in the report of final distribution.

(a) Right to Bring Proceedings. Whenever a person has died leaving in this state property or an interest therein, a person claiming an interest in the property as heir or distributee, or a person claiming through an heir or distributee, or the personal representative of the deced…

(a) Delivery of Specific Property to Distributee Before Final Order. (1) Upon petition of the personal representative or of any distributee, with or without notice as the court may direct, the court may order the personal representative to deliver to any distributee who consents …

(a) Upon the filing of a final account of a personal representative praying for an order of final distribution or for approval of final distribution previously made, the court shall fix a date for hearing, not earlier than sixty (60) days after such a filing. (b) In addition to t…

(a) The order authorizing, directing, or approving a final distribution shall state that:(1) Not less than sixty (60) days have elapsed from the date of the filing of the final account or notice and hearing have been waived;(2) The notice required by § 28-53-103 has been given or…

(a) The order of final distribution shall be a conclusive determination as to the persons who are the successors in interest to that part of the estate of the decedent passing through the hands of the personal representative and as to the extent and character of their interests t…

If the final account is not approved, the court shall enter an order specifying wherein and the extent to which the account is not approved and directing a restatement of the account and such further action, if any, on the part of the personal representative as the court finds to…

(a) Except as provided in subsection (c) of this section, shares of the distributees shall abate for the payment of claims, legacies, the family allowances, the shares of pretermitted heirs, or the share of the surviving spouse who is entitled to and elects to take against the wi…

(a) When real or personal property which has been specifically devised or charged with a legacy shall be sold or taken by the personal representative for the payment of claims, general legacies, the family allowances, the shares of pretermitted heirs, or the share of a surviving …

(a) All questions of advancements made or alleged to have been made by an intestate to any heir may be heard and determined by the court at the time of the hearing on the petition for final distribution or at an earlier date if the court so directs. (b) The amount of every advanc…

(a) Unless the distribution or payment no longer can be questioned because of adjudication, estoppel, or limitations, a distributee of property improperly distributed or paid, or a claimant who was improperly paid, is liable to return any property improperly received, which is ot…

When a distributee of an estate is indebted to the estate, the amount of the indebtedness if due, or the present worth of the indebtedness, if not due, may be treated as an offset by the personal representative against any real or personal property of the estate to which the dist…

(a) Interest. Unless a contrary intent is indicated by will, if the estate is solvent, general legacies shall bear interest at the rate of six percent (6%) per annum, or the then-prevailing legal rate, beginning fifteen (15) months after commencement of administration, but not be…

As between the distributees, secured debts shall be discharged out of the general assets of the estate, subject to the right of a decedent to provide otherwise by will. However, nothing in this section shall preclude a secured creditor from having recourse to his or her security …

(a) When the estate is otherwise ready to be distributed, it may be distributed in kind, unless the terms of the will provide otherwise or unless a partition sale is ordered. (b) (1) Upon petition of an interested person, except as provided in subdivision (b)(2) of this section, …

(a) When two (2) or more distributees are entitled to distribution of undivided interests in any personal property of the estate, distribution shall be made of undivided interests therein unless the personal representative or one (1) or more of the distributees shall petition the…

(a) (1) If, upon the filing of a petition for an order of final distribution, it appears that any distributee of the estate cannot be found, or for any reason the personal representative is unable to deliver to a distributee his or her distributable share of the estate and obtain…

No part of the present law of escheats shall be repealed by the Probate Code.

(a) (1) Upon the filing of evidence satisfactory to the court that distribution has been made as directed in the order of final distribution, the court shall enter an order discharging the personal representative and his or her surety from further liability or accountability with…

(a) (1) If, after an estate has been settled and the personal representative discharged, other property of the estate is discovered, or if it appears that any necessary act remains unperformed on the part of the personal representative, or for any other proper cause, the court, u…

This subchapter shall not be deemed to create any implication of change in existing law or invalidate any distribution in kind made prior to March 6, 1967, with respect to which values other than those specified in this subchapter were used.

This subchapter shall be effective with respect to all wills and revocable inter vivos trusts executed or created before or after March 6, 1967, by persons dying on or after March 6, 1967, and to irrevocable inter vivos trusts created on or after March 6, 1967.

Whenever under any last will and testament or trust instrument of a decedent who is survived by a spouse, the executor, trustee, or other fiduciary is authorized to or required by the terms of such an instrument to satisfy a pecuniary bequest, including a pecuniary bequest in tru…

A provision in a last will and testament or trust instrument that an executor or fiduciary authorized or required by its terms to satisfy a pecuniary bequest or transfer in trust with assets in kind at their federal estate tax values or at any values other than fair market values…

(a) Whenever there is a provision in the will or governing instrument that an executor or fiduciary who is authorized or required by its terms to satisfy a pecuniary bequest or transfer in trust, with assets in kind at their federal estate tax values or at any value other than fa…

This chapter may be cited as the Uniform Estate Tax Apportionment Act.

(1) In this chapter:(1) “Apportionable estate” means the value of the gross estate as finally determined for purposes of the estate tax to be apportioned reduced by:(A) any claim or expense allowable as a deduction for purposes of the tax;(B) the value of any interest in property…

(a) Except as otherwise provided in subsection (c), the following rules apply:(1) To the extent that a provision of a decedent's will expressly and unambiguously directs the apportionment of an estate tax, the tax must be apportioned accordingly.(2) Any portion of an estate tax n…

(1) To the extent that apportionment of an estate tax is not controlled by an instrument described in § 28-54-103 and except as otherwise provided in §§ 28-54-106 and 28-54-107, the following rules apply:(1) Subject to paragraphs (2), (3), and (4), the estate tax is apportioned r…

(1) Except as otherwise provided in §§ 28-54-106 and 28-54-107, the following rules apply to credits and deferrals of estate taxes:(1) A credit resulting from the payment of gift taxes or from estate taxes paid on property previously taxed inures ratably to the benefit of all per…

(a) In this section:(1) “Advanced fraction” means a fraction that has as its numerator the amount of the advanced tax and as its denominator the value of the interests in insulated property to which that tax is attributable.(2) “Advanced tax” means the aggregate amount of estate …

(a) In this section:(1) “Special elective benefit” means a reduction in an estate tax obtained by an election for:(A) a reduced valuation of specified property that is included in the gross estate;(B) a deduction from the gross estate, other than a marital or charitable deduction…

(a) A fiduciary may defer a distribution of property until the fiduciary is satisfied that adequate provision for payment of the estate tax has been made. (b) A fiduciary may withhold from a distributee an amount equal to the amount of estate tax apportioned to an interest of the…

(a) A fiduciary responsible for payment of an estate tax may collect from any person the tax apportioned to and the tax required to be advanced by the person. (b) Except as otherwise provided in § 28-54-106, any estate tax due from a person that cannot be collected from the perso…

(a) A person required under § 28-54-109 to pay an estate tax greater than the amount due from the person under § 28-54-103 or § 28-54-104 has a right to reimbursement from another person to the extent that the other person has not paid the tax required by § 28-54-103 or § 28-54-1…

A fiduciary, transferee, or beneficiary of the gross estate may maintain an action for declaratory judgment to have a court determine and enforce this chapter.

In applying and construing this uniform act, consideration must be given to the need to promote uniformity of the law with respect to its subject matter among states that enact it.