reglab/housing_qa huggingface dataset:
ID Code § 15-3-1008 (2021)
2021 Idaho Code|Title 15 - UNIFORM PROBATE CODE|Chapter 3 - PROBATE OF WILLS AND ADMINISTRATION|Part 10 - CLOSING ESTATES|Section 15-3-1008 - SUBSEQUENT ADMINISTRATION.

15-3-1008. SUBSEQUENT ADMINISTRATION. If other property of the estate is discovered after an estate has been settled and the personal representative discharged or after one (1) year after a closing statement has been filed, the court upon petition of any interested person and upon notice as it directs may appoint the same or a successor personal representative to administer the subsequently discovered estate. If a new appointment is made, unless the court orders otherwise, the provisions of this code apply as appropriate; but no claim previously barred may be asserted in the subsequent administration.  History: [I.C., sec. 15-3-1008, as added by 1971, ch. 111, sec. 1, p. 233.]
ID Code § 15-3-1009 (2021)
2021 Idaho Code|Title 15 - UNIFORM PROBATE CODE|Chapter 3 - PROBATE OF WILLS AND ADMINISTRATION|Part 10 - CLOSING ESTATES|Section 15-3-1009 - DECREE OF DISTRIBUTION TO ATTORNEY GENERAL.

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 distribution of the estate which involves or may involve said charitable trust.  History: [I.C., sec. 15-3-1009, as added by 1972, ch. 201, sec. 15, p. 510.]
ID Code § 15-3-1101 (2021)
2021 Idaho Code|Title 15 - UNIFORM PROBATE CODE|Chapter 3 - PROBATE OF WILLS AND ADMINISTRATION|Part 11 - COMPROMISE OF CONTROVERSIES|Section 15-3-1101 - EFFECT OF APPROVAL OF AGREEMENTS INVOLVING TRUSTS, INALIENABLE INTERESTS, OR INTERESTS OF THIRD PERSONS.

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 effect of any probated will, the rights or interests in the estate of the decedent, of any successor, or the administration of the estate, if approved in a formal proceeding in the court for that purpose, is binding on all the parties thereto including those unborn, unascertained or who could not be located. An approved compromise is binding even though it may effect a trust or an inalienable interest. A compromise does not impair the rights of creditors or of taxing authorities who are not parties to it.  History: [I.C., sec. 15-3-1101, as added by 1971, ch. 111, sec. 1, p. 233.]
ID Code § 15-3-1102 (2021)
2021 Idaho Code|Title 15 - UNIFORM PROBATE CODE|Chapter 3 - PROBATE OF WILLS AND ADMINISTRATION|Part 11 - COMPROMISE OF CONTROVERSIES|Section 15-3-1102 - PROCEDURE FOR SECURING COURT APPROVAL OF COMPROMISE.

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 acting for any minor child having beneficial interests or having claims which will or may be affected by the compromise. Execution is not required by any person whose identity cannot be ascertained or whose whereabouts is unknown and cannot reasonably be ascertained. (b) Any interested person, including the personal representative or a trustee, then may submit the agreement to the court for its approval and for execution by the personal representative, the trustee of every affected testamentary trust, and other fiduciaries and representatives. (c) After notice to all interested persons or their representatives, including the personal representative of the estate and all affected trustees of trusts, the court, if it finds that the contest or controversy is in good faith and that the effect of the agreement upon the interests of persons represented by fiduciaries or other representatives is just and reasonable, shall make an order approving the agreement and directing all fiduciaries under its supervision to execute the agreement. Minor children represented only by their parents may be bound only if their parents join with other competent persons in execution of the compromise. Upon the making of the order and the execution of the agreement, all further disposition of the estate is in accordance with the terms of the agreement.  History: [I.C., sec. 15-3-1102, as added by 1971, ch. 111, sec. 1, p. 233.]
ID Code § 15-3-1201 (2021)
2021 Idaho Code|Title 15 - UNIFORM PROBATE CODE|Chapter 3 - PROBATE OF WILLS AND ADMINISTRATION|Part 12 - COLLECTION OF PERSONAL PROPERTY BY AFFIDAVIT AND SUMMARY ADMINISTRATION PROCEDURE FOR SMALL ESTATES|Section 15-3-1201 - COLLECTION OF PERSONAL PROPERTY BY AFFIDAVIT.

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 to the decedent shall make payment of the indebtedness or deliver the tangible personal property or an instrument evidencing a debt, obligation, stock or chose in action to a person or entity claiming to be the successor of the decedent upon being presented an affidavit made by or on behalf of the successor stating that: (1) The fair market value of the entire estate of the decedent which is subject to probate, wherever located, less liens and encumbrances, does not exceed one hundred thousand dollars ($100,000); (2) Thirty (30) days have elapsed since the death of the decedent; (3) No application or petition for the appointment of a personal representative or for summary administration is pending or has been granted in any jurisdiction; and (4) The claiming successor is entitled to payment or delivery of the property, including entitlement as a trust pursuant to a will of the decedent. (b) A transfer agent of any security shall change the registered ownership on the books of a corporation from the decedent to the successor or successors upon the presentation of an affidavit as provided in subsection (a) of this section. (c) For the purposes of this section, for the recovery of medical assistance, the department of health and welfare shall be deemed a successor to the estate provided: (1) Prior to the presentation of the affidavit, the department shall give notice, by regular mail, to any person known to the department to be an heir, successor or creditor of the estate, and the department shall certify such notice in writing to the person described in subsection (a) of this section. (2) Within sixty (60) days of mailing the notice, any person who claims the right to reimbursement for priority estate expenses, as permitted by section 15-3-805(a)(1) through (4), Idaho Code, may submit a written demand for payment of such expenses, together with any documentation of the expenses, to the department. Upon receipt of the funds, and up to the amount received, the department shall pay priority claims which it determines would be allowed in a probate proceeding, if any. The department shall notify each claimant of the disposition of his claim. The provisions of chapter 52, title 67, Idaho Code, shall apply to determinations made by the department under this section.  History: [15-3-1201, as added by 1971, ch. 111, sec. 1, p. 233; am. 1993, ch. 253, sec. 1, p. 879; am. 1995, ch. 167, sec. 1, p. 650; am. 1997, ch. 212, sec. 1, p. 631; am. 2002, ch. 216, sec. 1, p. 595; am. 2006, ch. 160, sec. 1, p. 480; am. 2006, ch. 179, sec. 1, p. 553.]
ID Code § 15-3-1202 (2021)
2021 Idaho Code|Title 15 - UNIFORM PROBATE CODE|Chapter 3 - PROBATE OF WILLS AND ADMINISTRATION|Part 12 - COLLECTION OF PERSONAL PROPERTY BY AFFIDAVIT AND SUMMARY ADMINISTRATION PROCEDURE FOR SMALL ESTATES|Section 15-3-1202 - EFFECT OF AFFIDAVIT.

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 to see to the application of the personal property or evidence thereof or to inquire into the truth of any statement in the affidavit. If any person to whom an affidavit is delivered refuses to pay, deliver, transfer, or issue any personal property or evidence thereof, it may be recovered or its payment, delivery, transfer, or issuance compelled upon proof of their right in a proceeding brought for the purpose by or on behalf of the persons entitled thereto. Any person to whom payment, delivery, transfer or issuance is made is answerable and accountable therefor to any personal representative of the estate or to any other person having a superior right.  History: [I.C., sec. 15-3-1202, as added by 1971, ch. 111, sec. 1, p. 233.]
ID Code § 15-3-1203 (2021)
2021 Idaho Code|Title 15 - UNIFORM PROBATE CODE|Chapter 3 - PROBATE OF WILLS AND ADMINISTRATION|Part 12 - COLLECTION OF PERSONAL PROPERTY BY AFFIDAVIT AND SUMMARY ADMINISTRATION PROCEDURE FOR SMALL ESTATES|Section 15-3-1203 - SMALL ESTATES — SUMMARY ADMINISTRATIVE PROCEDURE.

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 funeral expenses, and reasonable and necessary medical and hospital expenses of the last illness of the decedent, the personal representative, without giving notice to creditors, may immediately disburse and distribute the estate to the persons entitled thereto and file a closing statement as provided in section 15-3-1204 of this part.  History: [15-3-1203, added 1971, ch. 111, sec. 1, p. 233; am. 2014, ch. 134, sec. 3, p. 370.]
ID Code § 15-3-1204 (2021)
2021 Idaho Code|Title 15 - UNIFORM PROBATE CODE|Chapter 3 - PROBATE OF WILLS AND ADMINISTRATION|Part 12 - COLLECTION OF PERSONAL PROPERTY BY AFFIDAVIT AND SUMMARY ADMINISTRATION PROCEDURE FOR SMALL ESTATES|Section 15-3-1204 - SMALL ESTATES — CLOSING BY SWORN STATEMENT OF PERSONAL REPRESENTATIVE.

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 summary procedures of section 15-3-1203 of this part by filing with the court, at any time after disbursement and distribution of the estate, a verified statement that: (1) To the best knowledge of the personal representative, the value of the entire estate, less liens and encumbrances, did not exceed homestead allowance, exempt property, costs and expenses of administration, reasonable funeral expenses, and reasonable, necessary medical and hospital expenses of the last illness of the decedent; (2) The personal representative has fully administered the estate by disbursing and distributing it to the persons entitled thereto; and (3) The personal representative has sent a copy of the closing statement to all distributees of the estate and to all creditors or other claimants of whom he is aware whose claims are neither paid nor barred and has furnished a full account in writing of his administration to the distributees whose interests are affected. (b) If no actions or proceedings involving the personal representative are pending in the court one (1) year after the closing statement is filed, the appointment of the personal representative terminates. (c) A closing statement filed under this section has the same effect as one filed under section 15-3-1003 of this code.  History: [15-3-1204, added 1971, ch. 111, sec. 1, p. 233; am. 2014, ch. 134, sec. 4, p. 370.]
ID Code § 15-3-1205 (2021)
2021 Idaho Code|Title 15 - UNIFORM PROBATE CODE|Chapter 3 - PROBATE OF WILLS AND ADMINISTRATION|Part 12 - COLLECTION OF PERSONAL PROPERTY BY AFFIDAVIT AND SUMMARY ADMINISTRATION PROCEDURE FOR SMALL ESTATES|Section 15-3-1205 - SUMMARY ADMINISTRATION OF ESTATES IN WHICH A SURVIVING SPOUSE IS THE SOLE BENEFICIARY.

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 through or under such surviving spouse) may file a verified petition setting out marriage and the death of a person leaving a surviving spouse as the sole devisee or heir. If the decedent died testate, the petition must be accompanied by the original of the last will and testament of the decedent. Notice of hearing shall be given pursuant to the provisions of section 15-1-401, Idaho Code. (b) If it shall appear at such hearing that the decedent and the person claimed to be the surviving spouse were duly married and that the surviving spouse is the sole heir or devisee, a decree shall be made to that effect. This decree shall thereafter have the same effect as a formal decree approving or determining distribution. The petitioner, or the surviving spouse, or both, need not appear in person at such hearing, nor must an attorney for the petitioner spouse appear in person at such hearing. The petitioner or the attorney for the petitioner, or both, may either: (1) Upon proper motion made by the petitioner, appear telephonically; or (2) Submit one (1) or more affidavits in advance of the hearing certifying that notice of hearing was given as required by law and that no objection to the entering of the decree has been received by the petitioner or the attorney for the petitioner. (c) In the event that the surviving spouse (or person claiming through or under the surviving spouse) shall elect to proceed under this section, the surviving spouse shall assume and be liable for any and all indebtedness that might be a claim against the estate of the decedent and there will be no administration of the estate of the decedent.  History: [15-3-1205, added 1973, ch. 124, sec. 2, p. 234; am. 1974, ch. 199, sec. 4, p. 1516; am. 2003, ch. 60, sec. 1, p. 206; am. 2005, ch. 121, sec. 1, p. 396.]
ID Code § 15-3-1301 (2021)
2021 Idaho Code|Title 15 - UNIFORM PROBATE CODE|Chapter 3 - PROBATE OF WILLS AND ADMINISTRATION|Part 13 - UNIFORM ESTATE TAX APPORTIONMENT|Section 15-3-1301 - SHORT TITLE.

15-3-1301. SHORT TITLE. This part may be cited as the "Uniform Estate Tax Apportionment Act."  History: [15-3-1301, added 2004, ch. 54, sec. 2, p. 247.]
ID Code § 15-3-1302 (2021)
2021 Idaho Code|Title 15 - UNIFORM PROBATE CODE|Chapter 3 - PROBATE OF WILLS AND ADMINISTRATION|Part 13 - UNIFORM ESTATE TAX APPORTIONMENT|Section 15-3-1302 - DEFINITIONS.

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 of any interest in property that, for purposes of the tax, qualifies for a marital or charitable deduction or otherwise is deductible or is exempt; and (3) Any amount added to the decedent’s gross estate because of a gift tax on transfers made before death. (b) "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. The term does not include an inheritance tax, income tax, or generation-skipping transfer tax other than a generation-skipping transfer tax incurred on a direct skip taking effect at death. (c) "Gross estate" means, with respect to an estate tax, all interests in property subject to the tax. (d) "Person" has the same meaning set forth in section 15-1-201(34), Idaho Code. (e) "Ratable" means apportioned or allocated pro rata according to the relative values of interests to which the term is to be applied. "Ratably" has a corresponding meaning. (f) "Time-limited interest" means an interest in property which terminates on a lapse of time or on the occurrence or nonoccurrence of an event or which is subject to the exercise of discretion that could transfer a beneficial interest to another person. The term does not include a cotenancy unless the cotenancy itself is a time-limited interest. (g) "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: (1) For taxes paid or required to be paid; or (2) For any special valuation adjustment.  History: [15-3-1302, added 2004, ch. 54, sec. 2, p. 247; am. 2020, ch. 82, sec. 5, p. 177.]
ID Code § 15-3-1304 (2021)
2021 Idaho Code|Title 15 - UNIFORM PROBATE CODE|Chapter 3 - PROBATE OF WILLS AND ADMINISTRATION|Part 13 - UNIFORM ESTATE TAX APPORTIONMENT|Section 15-3-1304 - STATUTORY APPORTIONMENT OF ESTATE TAXES.

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 rules apply: (1) Subject to subsections (2), (3) and (4) of this section, the estate tax is apportioned ratably to each person that has an interest in the apportionable estate. (2) A generation-skipping transfer tax incurred on a direct skip taking effect at death is charged to the person to whom the interest in property is transferred. (3) If property is included in the decedent’s gross estate because of section 2044 of the Internal Revenue Code of 1986 or any similar estate tax provision, the difference between the total estate tax for which the decedent’s estate is liable and the amount of estate tax for which the decedent’s estate would have been liable if the property had not been included in the decedent’s gross estate is apportioned ratably among the holders of interests in the property. The balance of the tax, if any, is apportioned ratably to each other person having an interest in the apportionable estate. (4) Except as otherwise provided in section 15-3-1303(b)(4), Idaho Code, and except as to property to which section 15-3-1307, Idaho Code applies, an estate tax apportioned to persons holding interests in property subject to a time-limited interest must be apportioned, without further apportionment, to the principal of that property.  History: [15-3-1304, added 2004, ch. 54, sec. 2, p. 249.]
ID Code § 15-3-1305 (2021)
2021 Idaho Code|Title 15 - UNIFORM PROBATE CODE|Chapter 3 - PROBATE OF WILLS AND ADMINISTRATION|Part 13 - UNIFORM ESTATE TAX APPORTIONMENT|Section 15-3-1305 - CREDITS AND DEFERRALS.

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 previously taxed inures ratably to the benefit of all persons to which the estate tax is apportioned. (2) A credit for state or foreign estate taxes inures ratably to the benefit of all persons to which the estate tax is apportioned, except that the amount of a credit for a state or foreign tax paid by a beneficiary of the property on which the state or foreign tax was imposed, directly or by a charge against the property, inures to the benefit of the beneficiary. (3) If payment of a portion of an estate tax is deferred because of the inclusion in the gross estate of a particular interest in property, the benefit of the deferral inures ratably to the persons to which the estate tax attributable to the interest is apportioned. The burden of any interest charges incurred on a deferral of taxes and the benefit of any tax deduction associated with the accrual or payment of the interest charge is allocated ratably among the persons receiving an interest in the property.  History: [15-3-1305, added 2004, ch. 54, sec. 2, p. 250.]
ID Code § 15-3-1307 (2021)
2021 Idaho Code|Title 15 - UNIFORM PROBATE CODE|Chapter 3 - PROBATE OF WILLS AND ADMINISTRATION|Part 13 - UNIFORM ESTATE TAX APPORTIONMENT|Section 15-3-1307 - APPORTIONMENT AND RECAPTURE OF SPECIAL ELECTIVE BENEFITS.

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 deduction from the gross estate, other than a marital or charitable deduction, allowed for specified property; or (C) An exclusion from the gross estate of specified property. (2) "Specified property" means property for which an election has been made for a special elective benefit. (b) If an election is made for one (1) or more special elective benefits, an initial apportionment of a hypothetical estate tax must be computed as if no election for any of those benefits had been made. The aggregate reduction in estate tax resulting from all elections made must be allocated among holders of interests in the specified property in the proportion that the amount of deduction, reduced valuation, or exclusion attributable to each holder’s interest bears to the aggregate amount of deductions, reduced valuations, and exclusions obtained by the decedent’s estate from the elections. If the estate tax initially apportioned to the holder of an interest in specified property is reduced to zero, any excess amount of reduction reduces ratably the estate tax apportioned to other persons that receive interests in the apportionable estate. (c) An additional estate tax imposed to recapture all or part of a special elective benefit must be charged to the persons that are liable for the additional tax under the law providing for the recapture.  History: [15-3-1307, added 2004, ch. 54, sec. 2, p. 251.]
ID Code § 15-3-1308 (2021)
2021 Idaho Code|Title 15 - UNIFORM PROBATE CODE|Chapter 3 - PROBATE OF WILLS AND ADMINISTRATION|Part 13 - UNIFORM ESTATE TAX APPORTIONMENT|Section 15-3-1308 - SECURING PAYMENT OF ESTATE TAX FROM PROPERTY IN POSSESSION OF FIDUCIARY.

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 distributee an amount equal to the amount of estate tax apportioned to an interest of the distributee. (c) As a condition to a distribution, a fiduciary may require the distributee to provide a bond or other security for the portion of the estate tax apportioned to the distributee.  History: [15-3-1308, added 2004, ch. 54, sec. 2, p. 252.]
ID Code § 15-3-1309 (2021)
2021 Idaho Code|Title 15 - UNIFORM PROBATE CODE|Chapter 3 - PROBATE OF WILLS AND ADMINISTRATION|Part 13 - UNIFORM ESTATE TAX APPORTIONMENT|Section 15-3-1309 - COLLECTION OF ESTATE TAX BY FIDUCIARY.

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 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. (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.  History: [15-3-1309, added 2004, ch. 54, sec. 2, p. 252.]