Title 2, Title 2 — Wills, Decedents' Estates And Probate Code

Distribution before final settlement; notice; hearing; costs. (a) Any time after thirty (30) days from expiration of time for filing claims the personal representative or any distributee may file a petition with the court for partial or complete distribution of any share of the e…

Order of abatement. (a) Except as provided in the will, shares of the distributees shall abate for the payment of debts and charges, federal and state taxes, legacies and the share of the surviving spouse who elects to take against the will without any preference or priority as b…

Contribution among legatees. When property specifically given by will has been sold for the payment of debts, taxes or expenses of administration, all of the distributees shall contribute according to their respective interests, subject to W.S. 2-7-808, to the distributee whose d…

Federal capital gains tax; minimum preference tax; apportionment. (a) Unless otherwise provided by will, when as a consequence of sale of property by the personal representative a federal capital gains tax or federal minimum preference tax is owed by the estate, the tax shall be …

Final report and accounting and petition for distribution; contents; notice and hearing thereon. (a) When the estate is ready to be closed, the personal representative shall file with the clerk of court, under oath, his final report and accounting and petition for distribution. (…

Payment of all taxes prerequisite; filing of documents. (a) Before a final decree of distribution is entered the court shall be satisfied by presentation of receipts, cancelled checks, certificates, closing letters and other proof that all federal, state, county and municipal tax…

Final decree of distribution. Upon approval by the court of the final report and accounting and petition for distribution with any changes, corrections, amendments or supplements as may be required, the court shall enter a final decree of distribution. In the decree the court sha…

Discharge of personal representative. When the estate has been fully administered the personal representative may petition the court for his final discharge. Upon showing proof of payment or receipt that he has paid all sums of money due from him and delivered under order of the …

Closing of estates. The court, upon its own motion, or upon the application of any party, may enter an order closing any pending estate when it appears from the court files or otherwise that no known assets belonging to the estate remain for administration or distribution. Such o…

After-discovered property or correction of property description. The final settlement of an estate shall not prevent the reopening thereof for the purpose of administering after-discovered property or for the correction of the description of the property administered, and final s…

Contents of petition; notice of hearing. Any heir at law, devisee or creditor whose claim was allowed but not satisfied in the original administration or other person interested may petition for the reopening of the estate upon the grounds specified in W.S. 2-8-101. The petition …

Proceedings upon hearing; supplemental orders or decrees. Upon hearing the petition, if due cause is shown, the court may reopen the estate and administer any after-discovered property and make any necessary orders correcting descriptions as to the estate administered therein. No…

Petition to establish rights upon death of owner of life estate or joint interest in realty; notice; decree; recording and effect thereof. If any person dies seized of a life estate which terminates by reason of his death, or of an estate by the entireties, or of an estate by joi…

Affidavit of survivorship; recordation; copy of death certificate to be attached. If any person dies who is the owner of a life estate which terminates by reason of his death, or if any person dies who is the owner with his surviving spouse of an estate by entireties, or if any p…

Affidavit of survivorship; prima facie evidence; procedure deemed independent. Each affidavit signed, sworn to and recorded substantially in compliance with the provisions of W.S. 2-9-102, constitutes prima facie evidence that all facts recited therein are true. The permissive an…

Application by petition two years after death; where filed. When more than two (2) years have elapsed since the death of a person residing in this state, or residing outside of this state but owning real estate or any interest therein situated within this state, or who has made e…

Application by petition two years after death; fixing time for hearing; notice thereof; contents. Upon filing the petition the court shall fix a time for hearing the petition not less than thirty (30) days after the filing thereof. Notice of the time and place of hearing shall be…

Application by petition two years after death; hearing; determination and decree. (a) Upon hearing, if it appears to the court that more than two (2) years have elapsed since the death of the deceased, that he died seized of an interest in lands in this state or that he died inte…

Procedure when applicant for public land dies and patent issued to heirs. (a) Whenever any person makes entry on any land in the United States and dies before patent for the same is issued and patent thereafter is issued to the heirs at law of the decedent, any person interested …

Short title. This act may be cited as the "Uniform Estate Tax Apportionment Act".

Definitions. (a) As used in W.S. 2-10-101 through 2-10-110: (i) "Estate" means the gross estate of a decedent as determined for the purpose of federal estate tax; (ii) "Fiduciary" means executor, administrator of any description, and trustee; (iii) "Person" means any individual, …

Among all persons interested in estate; exception. 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 bea…

Probate court to determine; discretion allowed; presumption of correctness. (a) The probate court having jurisdiction over the administration of the estate of a decedent shall determine the apportionment of the tax. If there are no probate proceedings, the probate court of the co…

Withholding upon distribution of estate; right to recover deficiency; security required if distribution made prior to final apportionment. (a) The fiduciary or other person in possession of the property of the decedent required to pay the tax may withhold from any property distri…

Allowances for exemptions or deductions and credits. (a) In making an apportionment, allowances shall be made for any exemptions granted and for any deductions and credits allowed by the law imposing the tax. (b) Any exemption or deduction allowed by reason of the relationship of…

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 th…

Institution of actions or proceedings to recover tax; generally; apportionment of amounts not collected. Neither the fiduciary nor other person required to pay the tax shall be under any duty to institute any suit or proceeding to recover from any person interested in the estate …

Institution of actions or proceedings to recover tax; actions by nonresidents. (a) Subject to the conditions in subsection (b) of this section a fiduciary acting in another state or a person required to pay the tax resident in another state may institute an action in the courts o…

Interpretation and construction. This act shall be so interpreted and construed as to effectuate its general purpose to make uniform the laws of those states which enact it.

Short title and construction. W.S. 2-11-101 through 2-11-105 may be cited as the "Uniform Foreign Probate Act", and shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of the states which enact it.

Where allowed and recorded. A will duly proved, allowed and admitted to probate outside of this state may be allowed and recorded in the proper court of any county in this state in which the testator shall have left any estate.

When to be filed. When a copy of the will and the probate thereof duly authenticated is presented by the executor or by any other person interested in the will with a petition for probate, the same shall be filed.

Admission to probate; effect. If upon presentation it appears to the satisfaction of the court that the will has been duly proved, allowed and admitted to probate outside of this state and that it was executed according to the law of the place in which the same was made, or in wh…

Procedure when foreign law does not require probate; filing, recording and effect. (a) When a duly authenticated copy of a will from any state or country where probate is not required by the laws of the state or country, with a duly authenticated certificate of the legal custodia…

Probate of estates of nonresidents. In case of a nonresident's estate having property in this state not exceeding in value the sum of four hundred thousand dollars ($400,000.00), which estate has been duly probated and settled in another state, the probate of the estate in this s…

Nonresident property in Wyoming; disposition. (a) In case of a nonresident's estate having property in this state not exceeding in value the sum of four hundred thousand dollars ($400,000.00), which estate is being duly probated and settled in another state, the Wyoming district …

Naming of executors and trustees; generally; appointment of agents for service; bond when executor sole legatee; applicability of provisions. The testator may name in his will as executor or trustee any person or persons who are residents and citizens of the United States, or any…

Naming of executors and trustees; powers; generally. A domiciliary foreign personal representative who has complied with W.S. 2-11-301 may exercise as to assets in this state all powers of a local personal representative and may maintain actions and proceedings in this state subj…

Naming of executors and trustees; limitations. The power of a domiciliary foreign personal representative under W.S. 2-11-302 shall be exercised only if there is no administration or application therefor pending in this state. A petition for local administration of the estate ter…

Filing of petition; information to be shown; appointing day for hearing. Whenever any resident of this state who owns or is entitled to the possession of any real or personal property situate therein is missing, or his whereabouts is unknown for ninety (90) days, and a verified p…

Publication of notice of hearing; service on persons named in petition. The clerk shall publish not less than twice during the ten (10) days prior to the day appointed a notice in some newspaper published in the county, stating that the petition will be heard at the courtroom of …

Hearing on petition; appointment of trustee. At the time fixed for the hearing or at any subsequent time to which the hearing may be continued, the court shall hear the petition and the evidence offered in support of or in opposition thereto. If satisfied that the allegations the…

Preference in appointing trustee. In appointing a trustee, the court shall give preference to the wife or husband of the missing person or their nominee, and in the absence of a husband or wife, some person willing to act and entitled to participate in the distribution of the mis…

Bond of trustee. Every person appointed trustee under the provisions of the preceding section shall give bond to the state of Wyoming with two (2) or more sufficient sureties, or surety bond, conditioned for the faithful performance of his duties, to be approved by the court or c…

Trustee to take possession of property; powers and duties generally; removal of trustee; sale of property. (a) The trustee shall take possession of the real and personal estate in this state of the missing person and collect, receive and receipt for and hold subject to the order …

Short title. (a) This act may be cited as the "Uniform Simultaneous Death Act". (b) "This act", when used in chapter 13 of the Probate Code, means W.S. 2-13-101 through 2-13-107.