Title 15, UNIFORM PROBATE CODE

15-3-1009. DECREE OF DISTRIBUTION TO ATTORNEY GENERAL. Whenever any estate involves, or may involve, a charitable trust, the court shall at the time of distribution of said estate forward to the attorney general of the state of Idaho a certified copy of said decree of distributio…

15-3-101. DEVOLUTION OF ESTATE AT DEATH -- RESTRICTIONS. The power of a person to leave property by will, and the rights of creditors, devisees, and heirs to his property are subject to the restrictions and limitations contained in this code to facilitate the prompt settlement of…

15-3-102. NECESSITY OF ORDER OF PROBATE FOR WILL. Except as provided in section 15-3-1201 of this code, to be effective to prove the transfer of any property or to nominate an executor, a will must be declared to be valid by an order of informal probate by the registrar, or an ad…

15-3-103. NECESSITY OF APPOINTMENT FOR ADMINISTRATION. Except as otherwise provided in chapter 4 of this code, to acquire the powers and undertake the duties and liabilities of a personal representative of a decedent, a person must be appointed by order of the court or registrar,…

15-3-104. CLAIMS AGAINST DECEDENT -- NECESSITY OF ADMINISTRATION. No proceeding to enforce a claim against the estate of a decedent or his successors may be revived or commenced before the appointment of a personal representative. After the appointment and until distribution, all…

15-3-105. PROCEEDINGS AFFECTING DEVOLUTION AND ADMINISTRATION -- JURISDICTION OF SUBJECT MATTER. Persons interested in decedents' estates may apply to the registrar for determination in the informal proceedings provided in this chapter, and may petition the court for orders in fo…

15-3-106. CIVIL LITIGATION -- NOTICE. Subject to general rules concerning the proper location of civil litigation and jurisdiction of persons, the court may herein determine any other controversy concerning a succession or to which an estate, through a personal representative, ma…

15-3-107. SCOPE OF PROCEEDINGS -- PROCEEDINGS INDEPENDENT -- EXCEPTION. Unless supervised administration as described in Part 5, chapter 3, of this code is involved, (1) each proceeding before the court or registrar is independent of any other proceeding involving the same estate…

15-3-108. PROBATE -- TESTACY AND APPOINTMENT PROCEEDINGS -- ULTIMATE TIME LIMIT. No informal probate or appointment proceeding or formal testacy or appointment proceeding, other than a proceeding to probate a will previously probated at the testator's domicile and appointment pro…

15-3-109. STATUTES OF LIMITATION ON DECEDENT'S CAUSE OF ACTION. No statute of limitation running on a cause of action belonging to a decedent which had not been barred as of the date of his death, shall apply to bar a cause of action surviving the decedent's death sooner than fou…

15-3-1101. EFFECT OF APPROVAL OF AGREEMENTS INVOLVING TRUSTS, INALIENABLE INTERESTS, OR INTERESTS OF THIRD PERSONS. A compromise of any controversy as to admission to probate of any instrument offered for formal probate as the will of a decedent, the construction, validity, or ef…

15-3-1102. PROCEDURE FOR SECURING COURT APPROVAL OF COMPROMISE. The procedure for securing court approval of a compromise is as follows: (a) The terms of the compromise shall be set forth in an agreement in writing which shall be executed by all competent persons and parents acti…

15-3-111. JOINT PROBATE ON DEATH OF SURVIVOR OF MARRIAGE DISSOLVED BY DEATH. In cases in which a marital community has been dissolved by the death of either spouse at any time, the survivor was then entitled to all of the property of the decedent by will, law, or both, and the su…

15-3-1201. COLLECTION OF PERSONAL PROPERTY BY AFFIDAVIT. (a) Thirty (30) days after the death of a decedent, any person indebted to the decedent or having possession of tangible personal property or an instrument evidencing a debt, obligation, stock or chose in action belonging t…

15-3-1202. EFFECT OF AFFIDAVIT. The person paying, delivering, transferring, or issuing personal property or the evidence thereof pursuant to affidavit is discharged and released to the same extent as if he dealt with a personal representative of the decedent. He is not required …

15-3-1203. SMALL ESTATES -- SUMMARY ADMINISTRATIVE PROCEDURE. If it appears from the inventory and appraisal that the value of the entire estate, less liens and encumbrances, does not exceed homestead allowance, exempt property, costs and expenses of administration, reasonable fu…

15-3-1204. SMALL ESTATES -- CLOSING BY SWORN STATEMENT OF PERSONAL REPRESENTATIVE. (a) Unless prohibited by order of the court and except for estates being administered by supervised personal representatives, a personal representative may close an estate administered under the su…

15-3-1205. SUMMARY ADMINISTRATION OF ESTATES IN WHICH A SURVIVING SPOUSE IS THE SOLE BENEFICIARY. (a) Upon the testate or intestate death of a person leaving a surviving spouse as the sole devisee or beneficiary, the surviving spouse (or any person claiming title to any property …

15-3-1301. SHORT TITLE. This part may be cited as the "Uniform Estate Tax Apportionment Act."

15-3-1302. DEFINITIONS. As used in this part: (a) "Apportionable estate" means the value of the gross estate as finally determined for purposes of the estate tax to be apportioned reduced by: (1) Any claim or expense allowable as a deduction for purposes of the tax; (2) The value…

15-3-1303. APPORTIONMENT BY WILL OR OTHER DISPOSITIVE INSTRUMENT. (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…

15-3-1304. STATUTORY APPORTIONMENT OF ESTATE TAXES. To the extent that apportionment of an estate tax is not controlled by an instrument described in section 15-3-1303, Idaho Code, and except as otherwise provided in sections 15-3-1306 and 15-3-1307, Idaho Code, the following rul…

15-3-1305. CREDITS AND DEFERRALS. Except as otherwise provided in sections 15-3-1306 and 15-3-1307, Idaho Code, 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 previous…

15-3-1306. INSULATED PROPERTY, ADVANCEMENT OF TAX. (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)…

15-3-1307. APPORTIONMENT AND RECAPTURE OF SPECIAL ELECTIVE BENEFITS. (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 deduc…

15-3-1308. SECURING PAYMENT OF ESTATE TAX FROM PROPERTY IN POSSESSION OF FIDUCIARY. (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 distr…

15-3-1309. COLLECTION OF ESTATE TAX BY FIDUCIARY. (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 section 15-3-1306, Idaho Code, any …

15-3-1310. RIGHT OF REIMBURSEMENT. (a) A person required under section 15-3-1309, Idaho Code, to pay an estate tax greater than the amount due from the person under section 15-3-1303 or 15-3-1304, Idaho Code, has a right to reimbursement from another person to the extent that the…

15-3-1311. ACTION TO DETERMINE OR ENFORCE PART. A fiduciary, transferee, or beneficiary of the gross estate may maintain an action including, but not limited to, petitioning for declaratory judgment, to have a court determine and enforce this part or may petition a court pursuant…

15-3-1312. UNIFORMITY OF APPLICATION AND CONSTRUCTION. 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.

15-3-1313. SEVERABILITY. If any provision of this part or the application thereof to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of this part which can be given effect without the invalid provision or application, an…

15-3-1314. DELAYED APPLICATION. (a) Sections 15-3-1303 through 15-3-1307, Idaho Code, do not apply to the estate of a decedent who dies prior to January 1, 2005. (b) For the estate of a decedent who dies on or after the effective date of this act, but prior to January 1, 2005, an…

15-3-201. VENUE FOR FIRST AND SUBSEQUENT ESTATE PROCEEDINGS -- LOCATION OF PROPERTY. (a) Venue for the first informal or formal testacy or appointment proceedings after a decedent's death is: (1) In the county where the decedent had his domicile at the time of his death; or (2) I…

15-3-202. APPOINTMENT OR TESTACY PROCEEDINGS -- CONFLICTING CLAIM OF DOMICILE IN ANOTHER STATE. If conflicting claims as to the domicile of a decedent are made in a formal testacy or appointment proceeding commenced in this state, and in a testacy or appointment proceeding after …

15-3-203. PRIORITY AMONG PERSONS SEEKING APPOINTMENT AS PERSONAL REPRESENTATIVE. (a) Whether the proceedings are formal or informal, persons who are not disqualified have priority for appointment in the following order: (1) the person with priority as determined by a probated wil…

15-3-204. DEMAND FOR NOTICE OF ORDER OR FILING CONCERNING DECEDENT'S ESTATE. Any person desiring notice of any order or filing pertaining to a decedent's estate in which he has a financial or property interest, may file a demand for notice with the court at any time after the dea…

15-3-301. INFORMAL PROBATE OR APPOINTMENT PROCEEDINGS -- APPLICATION -- CONTENTS. Applications for informal probate, informal statement of intestacy where the estate is community and there is a surviving spouse, or informal appointment shall be directed to the registrar, and veri…

15-3-302. INFORMAL PROBATE -- DUTY OF REGISTRAR -- EFFECT OF INFORMAL PROBATE. Upon receipt of an application requesting informal probate of a will or informal statement of intestacy, the registrar, upon making the findings required by section 15-3-303 of this chapter shall issue…

15-3-303. INFORMAL PROBATE -- PROOF AND FINDINGS REQUIRED. (a) In an informal proceeding for original probate of a will or informal statement of intestacy where the estate is community and there is a surviving spouse, the registrar shall determine whether: (1) The application is …

15-3-303A. 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 …

15-3-304. INFORMAL PROBATE -- UNAVAILABLE IN CERTAIN CASES. Applications for informal probate which relate to one (1) or more of a known series of testamentary instruments (other than a will and one (1) or more codicils thereto), the latest of which does not expressly revoke the …

15-3-305. INFORMAL PROBATE -- REGISTRAR NOT SATISFIED. If the registrar is not satisfied that a will is entitled to be probated in informal proceedings because of failure to meet the requirements of sections 15-3-303 and 15-3-304 of this Part or any other reason, he may decline t…

15-3-306. INFORMAL PROBATE -- NOTICE REQUIREMENTS. The moving party must give notice as described by section 15-1-401 of this code of his application for informal probate (1) to any person demanding it pursuant to section 15-3-204 of this code; and (2) to any personal representat…

15-3-307. INFORMAL APPOINTMENT PROCEEDINGS -- DELAY IN ORDER -- DUTY OF REGISTRAR -- EFFECT OF APPOINTMENT. (a) Upon receipt of an application for informal appointment of a personal representative other than a special administrator as provided in section 15-3-614 of this code, if…

15-3-308. INFORMAL APPOINTMENT PROCEEDINGS -- PROOF AND FINDINGS REQUIRED. (a) In informal appointment proceedings, the registrar must determine whether: (1) The application for informal appointment of a personal representative is complete; (2) The applicant has made oath or affi…

15-3-309. INFORMAL APPOINTMENT PROCEEDINGS -- REGISTRAR NOT SATISFIED. If the registrar is not satisfied that a requested informal appointment of a personal representative should be made because of failure to meet the requirements of sections 15-3-307 and 15-3-308 of this Part, o…