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WY Stat § 2-10-102 (2021)
2021 Wyoming Statutes|Title 2 - Wills, Decedents' Estates and Probate Code|Chapter 10 - Tax Apportionment|Section 2-10-102 - Definitions.

2-10-102. 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, partnership, association, joint stock company, corporation, government, political subdivision of a government, governmental agency or local governmental agency;  (iv) "Person interested in the estate" means any person entitled to receive or who has received from a decedent or by reason of the death of a decedent any property or interest therein included in the decedent's estate. It includes a personal representative, guardian and trustee;  (v) "State" means any state, territory or possession of the United States, the District of Columbia and the Commonwealth of Puerto Rico;  (vi) "Tax" means the federal estate tax and interest and penalties imposed in addition to the tax;  (vii) "This act" means W.S. 2-10-101 through 2-10-110.
WY Stat § 2-10-103 (2021)
2021 Wyoming Statutes|Title 2 - Wills, Decedents' Estates and Probate Code|Chapter 10 - Tax Apportionment|Section 2-10-103 - Among All Persons Interested in Estate; Exception.

2-10-103. 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 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.
WY Stat § 2-10-104 (2021)
2021 Wyoming Statutes|Title 2 - Wills, Decedents' Estates and Probate Code|Chapter 10 - Tax Apportionment|Section 2-10-104 - Probate Court to Determine; Discretion Allowed; Presumption of Correctness.

2-10-104. 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 county wherein the decedent was domiciled at death upon the application of the person required to pay the tax shall determine the apportionment of the tax.  (b) If the probate court finds that it is inequitable to apportion interest and penalties in the manner provided in W.S. 2-10-103 because of special circumstances, it may direct apportionment thereof in the manner it finds equitable.  (c) If the probate court finds that the assessment of penalties and interest assessed in relation to the tax is due to delay caused by the negligence of the fiduciary, the court may charge the fiduciary with the amount of the assessed penalties and interest.  (d) In any suit or judicial proceeding to recover from any person interested in the estate the amount of the tax apportioned to the person in accordance with this act, the determination of the probate court in respect thereto shall be prima facie correct.
WY Stat § 2-10-105 (2021)
2021 Wyoming Statutes|Title 2 - Wills, Decedents' Estates and Probate Code|Chapter 10 - Tax Apportionment|Section 2-10-105 - Withholding Upon Distribution of Estate; Right to Recover Deficiency; Security Required if Distribution Made Prior to Final Apportionment.

2-10-105. 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 distributable to any person interested in the estate, upon his distribution to him, the amount of tax attributable to his interest. If the property in possession of the fiduciary or other person required to pay the tax and distributable to any person interested in the estate is insufficient to satisfy the proportionate amount of the tax determined to be due from the person, the fiduciary or other person required to pay the tax may recover the deficiency from the person interested in the estate. If the property is not in the possession of the fiduciary or other person required to pay the tax, the fiduciary or the other person required to pay the tax may recover from any person interested in the estate the amount of the tax apportioned to the person in accordance with this act.  (b) If property held by the fiduciary is distributed prior to final apportionment of the tax, the distributee shall provide a bond or other security for the apportionment liability in the form and amount prescribed by the fiduciary, with the approval of the probate court having jurisdiction of the administration of the estate.
WY Stat § 2-10-106 (2021)
2021 Wyoming Statutes|Title 2 - Wills, Decedents' Estates and Probate Code|Chapter 10 - Tax Apportionment|Section 2-10-106 - Allowances for Exemptions or Deductions and Credits.

2-10-106. 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 any person to the decedent or by reason of the purposes of the gift shall inure to the benefit of the person bearing such relationship or receiving the gift; except that when an interest is subject to a prior present interest which is now allowable as a deduction, the tax apportionable against the present interest shall be paid from principal.  (c) Any deduction for property previously taxed and any credit for gift taxes or death taxes of a foreign country paid by the decedent or his estate shall inure to the proportionate benefit of all persons liable to apportionment.  (d) Any credit for inheritance, succession or estate taxes or taxes in the nature thereof in respect to property or interests includable in the estate shall inure to the benefit of the persons or interests chargeable with the payment thereof to the extent that, or in proportion as the credit reduces the tax.  (e) To the extent that property passing to or in trust for a surviving spouse or any charitable, public or similar gift or bequest does not constitute an allowable deduction for purposes of the tax solely by reason of an inheritance tax or other death tax imposed upon and deductible from the property, the property shall not be included in the computation provided for in W.S. 2-10-103 and to that extent no apportionment shall be made against the property. The sentence immediately preceding shall not apply to any case where the result will be to deprive the estate of a deduction otherwise allowable under applicable gift and estate laws, relating to deduction for state death taxes on transfers for public, charitable or religious uses.
WY Stat § 2-10-107 (2021)
2021 Wyoming Statutes|Title 2 - Wills, Decedents' Estates and Probate Code|Chapter 10 - Tax Apportionment|Section 2-10-107 - Charging Temporary Interest and Remainder.

2-10-107. 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 the tax, if any, on the remainder shall be chargeable against the corpus of the property or funds subject to the temporary interest and remainder.
WY Stat § 2-10-108 (2021)
2021 Wyoming Statutes|Title 2 - Wills, Decedents' Estates and Probate Code|Chapter 10 - Tax Apportionment|Section 2-10-108 - Institution of Actions or Proceedings to Recover Tax; Generally; Apportionment of Amounts Not Collected.

2-10-108. 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 the amount of the tax apportioned to the person until the expiration of the three (3) months next following final determination of the tax. A fiduciary or other person required to pay the tax who institutes the suit or proceeding within a reasonable time after the three (3) months period shall not be subject to any liability or surcharge because any portion of the tax apportioned to any person interested in the estate was collectible at a time following the death of the decedent but thereafter became uncollectible. If the fiduciary or other person required to pay the tax cannot collect from any person interested in the estate the amount of the tax apportioned to the person, the amount not recoverable shall be equitably apportioned among the other persons interested in the estate who are subject to apportionment.
WY Stat § 2-10-109 (2021)
2021 Wyoming Statutes|Title 2 - Wills, Decedents' Estates and Probate Code|Chapter 10 - Tax Apportionment|Section 2-10-109 - Institution of Actions or Proceedings to Recover Tax; Actions by Nonresidents.

2-10-109. 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 of this state and may recover a proportionate amount of the federal estate tax, of an estate tax payable to another state or of a death duty due by a decedent's estate to another state from a person interested in the estate who is either resident in this state or who owns property in this state subject to attachment or execution. For the purposes of the action the determination of apportionment by the court having jurisdiction of the administration of the decedent's estate in the other state shall be prima facie correct.  (b) The provisions of subsection (a) of this section shall apply only:  (i) If such other state affords a remedy substantially similar to that afforded in subsection (a) of this section;  (ii) With respect to federal estate tax, if apportionment thereof is authorized by congress.
WY Stat § 2-10-110 (2021)
2021 Wyoming Statutes|Title 2 - Wills, Decedents' Estates and Probate Code|Chapter 10 - Tax Apportionment|Section 2-10-110 - Interpretation and Construction.

2-10-110. 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.
WY Stat § 2-12-101 (2021)
2021 Wyoming Statutes|Title 2 - Wills, Decedents' Estates and Probate Code|Chapter 12 - Administration of Estates of Missing Persons|Section 2-12-101 - Filing of Petition; Information to Be Shown; Appointing Day for Hearing.

2-12-101. 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 petition is presented to the court of the county of which the missing person is a resident representing that the whereabouts of the missing person has been for such time and still is unknown, that his estate requires attention, supervision and care of ownership, and setting forth the names, ages and residence of the relatives of the missing person who would be heirs at law were the missing person deceased, the court shall order the petition to be filed and appoint a day for hearing the petition not less than ten (10) days from the date of the order.
WY Stat § 2-12-102 (2021)
2021 Wyoming Statutes|Title 2 - Wills, Decedents' Estates and Probate Code|Chapter 12 - Administration of Estates of Missing Persons|Section 2-12-102 - Publication of Notice of Hearing; Service on Persons Named in Petition.

2-12-102. 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 the court at the time appointed for the hearing. The clerk shall cause personal service of the notice of hearing to be served upon all persons named in the petition as heirs of the missing person should he be deceased resident in the county, and cause to be mailed by certified mail a copy of the notice addressed to each of the supposed heirs at their address shown in the petition. The court may direct further notice of the filing of the petition be given in such manner and to such persons as it may deem proper.
WY Stat § 2-12-103 (2021)
2021 Wyoming Statutes|Title 2 - Wills, Decedents' Estates and Probate Code|Chapter 12 - Administration of Estates of Missing Persons|Section 2-12-103 - Hearing on Petition; Appointment of Trustee.

2-12-103. 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 thereof are true and that the person remains missing and the whereabouts of the person are unknown, the court shall appoint some suitable person as trustee to take charge and possession of the estate and to manage, hold and control the same subject to the direction of the court.
WY Stat § 2-12-104 (2021)
2021 Wyoming Statutes|Title 2 - Wills, Decedents' Estates and Probate Code|Chapter 12 - Administration of Estates of Missing Persons|Section 2-12-104 - Preference in Appointing Trustee.

2-12-104. 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 missing person's estate were he or she deceased, or a creditor of the missing person.
WY Stat § 2-12-105 (2021)
2021 Wyoming Statutes|Title 2 - Wills, Decedents' Estates and Probate Code|Chapter 12 - Administration of Estates of Missing Persons|Section 2-12-105 - Bond of Trustee.

2-12-105. 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 clerk thereof. In form the bond shall be joint and several and the penalty shall be not less than the value of the personal property and the probable value of the annual rents, profits and issues of real property belonging to the missing person, which value shall be ascertained by the court or clerk thereof by examining on oath the petitioner in the petition and any other person deemed by the court or clerk to have information or knowledge of such value. The sureties shall justify on written oath attached to the bond in an amount equal in the aggregate to the penalty thereof.
WY Stat § 2-12-106 (2021)
2021 Wyoming Statutes|Title 2 - Wills, Decedents' Estates and Probate Code|Chapter 12 - Administration of Estates of Missing Persons|Section 2-12-106 - Trustee to Take Possession of Property; Powers and Duties Generally; Removal of Trustee; Sale of Property.

2-12-106. 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 of the court the rents, income, issues, profits and proceeds thereof and all indebtedness owing to the missing person and pay out of the trust funds the expenses of the trust and any indebtedness of the missing person authorized by the court. The court may direct the trustee to pay to the family of the missing person such money for family expenses and support from the income of the trust estate as the court from time to time may determine. When directed by the court, the trustee shall account to the court for all of the trustee's acts as trustee, and the court may at any time upon good cause shown remove any trustee and appoint another.  (b) When a sale of the real or personal property of the estate of a missing person is necessary to pay the allowance of the family or the debts outstanding against the missing person or the expenses of administration of the trust, or when it appears to the court it is for the best interest of all persons interested in the estate, the trustee may sell any real or personal property of the estate upon order of the court.  (c) The trustee in obtaining an order of sale and in conducting a sale of property of the estate of a missing person shall follow all the steps and procedure set forth in article 6 of chapter 7, Wyoming Probate Code relating to the sale of property of a decedent.
WY Stat § 2-13-101 (2021)
2021 Wyoming Statutes|Title 2 - Wills, Decedents' Estates and Probate Code|Chapter 13 - Simultaneous Death|Section 2-13-101 - Short Title.

2-13-101. 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.
WY Stat § 2-13-102 (2021)
2021 Wyoming Statutes|Title 2 - Wills, Decedents' Estates and Probate Code|Chapter 13 - Simultaneous Death|Section 2-13-102 - Applicability of Provisions.

2-13-102. Applicability of provisions.| This act does not apply in the case of wills, living trusts, deeds or contracts of insurance wherein provision is made for distribution of property different from the provisions of this act.
WY Stat § 2-13-103 (2021)
2021 Wyoming Statutes|Title 2 - Wills, Decedents' Estates and Probate Code|Chapter 13 - Simultaneous Death|Section 2-13-103 - Disposition of Property Based on Presumption of Survivorship.

2-13-103. Disposition of property based on presumption of survivorship.| Where the title to property or the devolution thereto depends upon priority of death and there is no sufficient evidence that the persons have died otherwise than simultaneously, the property of each person shall be disposed of as if he had survived, except as provided otherwise in this act.
WY Stat § 2-13-104 (2021)
2021 Wyoming Statutes|Title 2 - Wills, Decedents' Estates and Probate Code|Chapter 13 - Simultaneous Death|Section 2-13-104 - Beneficiaries.

2-13-104. Beneficiaries.| Where two (2) or more beneficiaries are designated to take successively by reason of survivorship under another person's disposition of property and there is no sufficient evidence that these beneficiaries have died otherwise than simultaneously the property thus disposed of shall be divided into as many equal portions as there are successively beneficiaries and those portions shall be distributed respectively to those who would have taken in the event that each designated beneficiary had survived.
WY Stat § 2-13-105 (2021)
2021 Wyoming Statutes|Title 2 - Wills, Decedents' Estates and Probate Code|Chapter 13 - Simultaneous Death|Section 2-13-105 - Joint Tenants or Tenants by the Entirety.

2-13-105. Joint tenants or tenants by the entirety.| Where there is no sufficient evidence that two (2) joint tenants or tenants by the entirety have died otherwise than simultaneously the property so held shall be distributed one-half (1/2) as if one (1) had survived and one-half (1/2) as if the other had survived. If there are more than two (2) joint tenants and all of them have so died the property thus distributed shall be in the proportion that one (1) bears to the whole number of joint tenants.
WY Stat § 2-13-106 (2021)
2021 Wyoming Statutes|Title 2 - Wills, Decedents' Estates and Probate Code|Chapter 13 - Simultaneous Death|Section 2-13-106 - Life or Accident Insurance Proceeds.

2-13-106. Life or accident insurance proceeds.| Where the insured and the beneficiary in a policy of life or accident insurance have died and there is no sufficient evidence that they have died otherwise than simultaneously the proceeds of the policy shall be distributed as if the insured had survived the beneficiary.
WY Stat § 2-13-107 (2021)
2021 Wyoming Statutes|Title 2 - Wills, Decedents' Estates and Probate Code|Chapter 13 - Simultaneous Death|Section 2-13-107 - Construction and Interpretation.

2-13-107. Construction and interpretation.| This act shall be so construed and interpreted as to effectuate its general purpose to make uniform the law in those states which enact it.
WY Stat § 2-15-101 (2021)
2021 Wyoming Statutes|Title 2 - Wills, Decedents' Estates and Probate Code|Chapter 15 - Absent Beneficiaries|Section 2-15-101 - Court May Appoint Agent to Care for Property.

2-15-101. Court may appoint agent to care for property.| When any estate is assigned or distributed by a judgment or decree of the court to any person residing out of and having no agent in this state, and it is necessary that some person be authorized to take possession and charge of the estate for the benefit of the absent person, the court may appoint an agent for that purpose and authorize him to take charge of the estate as well as to act for the absent person in the distribution.
WY Stat § 2-15-102 (2021)
2021 Wyoming Statutes|Title 2 - Wills, Decedents' Estates and Probate Code|Chapter 15 - Absent Beneficiaries|Section 2-15-102 - Bond of Agent; Compensation.

2-15-102. Bond of agent; compensation.| The agent shall execute a bond to the state of Wyoming, to be approved by the court, conditioned that he faithfully manage and account for the estate. The court appointing the agent may allow a reasonable sum out of the estate for his services and expenses.
WY Stat § 2-15-103 (2021)
2021 Wyoming Statutes|Title 2 - Wills, Decedents' Estates and Probate Code|Chapter 15 - Absent Beneficiaries|Section 2-15-103 - Locating Person Entitled; Proceedings if Unable.

2-15-103. Locating person entitled; proceedings if unable.| The agent shall, with diligence, attempt to locate the person entitled to the property and notify that person of the agent's possession thereof. If the agent is unable to locate the person within one (1) year after the agent's appointment, the agent shall advise the court, with a showing of the agent's efforts to locate the person. The court may direct further efforts to locate the person entitled as the court deems appropriate.
WY Stat § 2-15-104 (2021)
2021 Wyoming Statutes|Title 2 - Wills, Decedents' Estates and Probate Code|Chapter 15 - Absent Beneficiaries|Section 2-15-104 - Disposition of Unclaimed Property.

2-15-104. Disposition of unclaimed property.| When real or personal property remains in the hands of the agent unclaimed for one (1) year, the agent shall petition the court for an order directing the sale of the property. If it appears to the court that it is for the benefit of all interested parties the property shall be sold under the order of the court and the proceeds, after deducting the expenses of the sale allowed by the court, be held by the agent in a fiduciary capacity subject to the provisions of the Uniform Unclaimed Property Act, W.S. 34-24-101 through 34-24-140.