(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 estate tax due from a person that cannot be collected from the person may be collected by the fiduciary from other persons in the following order of priority:
(1) Any person having an interest in the apportionable estate which is not exonerated from the tax;
(2) Any other person having an interest in the apportionable estate;
(3) Any person having an interest in the gross estate.
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Terms Used In Idaho Code 15-3-1309

  • Apportionable estate: means the value of the gross estate as finally determined for purposes of the estate tax to be apportioned reduced by:
Idaho Code 15-3-1302
  • Estate tax: means a federal, state, or foreign tax, however denominated, imposed because of the death of an individual and interest and penalties associated with the tax. See Idaho Code 15-3-1302
  • Fiduciary: A trustee, executor, or administrator.
  • person: includes a corporation as well as a natural person;
    • Idaho Code 73-114
  • Property: includes both real and personal property. See Idaho Code 73-114
  • Value: means , with respect to an interest in property, fair market value as finally determined for purposes of the estate tax that is to be apportioned, reduced by any outstanding debt secured by the interest without reduction:
    • Idaho Code 15-3-1302
    (c) A domiciliary fiduciary may recover from an ancillary personal representative the estate tax apportioned to the property controlled by the ancillary personal representative.
    (d) The total tax collected from a person pursuant to this part may not exceed the value of the person’s interest.