reglab/statecodes huggingface dataset:
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 3 - PROBATE OF WILLS AND ADMINISTRATION › Part 13 - UNIFORM ESTATE TAX APPORTIONMENT › Section 15-3-1306 - INSULATED PROPERTY, ADVANCEMENT OF TAX.

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) "Advanced tax" means the aggregate amount of estate tax attributable to interests in insulated property which is required to be advanced by uninsulated holders under subsection (c) of this section.
(3) "Insulated property" means property subject to a time-limited interest which is included in the apportionable estate but is unavailable for payment of an estate tax because of impossibility or impracticability.
(4) "Uninsulated holder" means a person who has an interest in uninsulated property.
(5) "Uninsulated property" means property included in the apportionable estate other than insulated property.
(b) If an estate tax is to be advanced pursuant to subsection (c) of this section by persons holding interests in uninsulated property subject to a time-limited interest other than property to which section 15-3-1307, Idaho Code applies, the tax must be advanced, without further apportionment, from the principal of the uninsulated property.
(c) Subject to section 15-3-1309(b) and (d), Idaho Code, an estate tax attributable to interests in insulated property must be advanced ratably by uninsulated holders. If the value of an interest in uninsulated property is less than the amount of estate taxes otherwise required to be advanced by the holder of that interest, the deficiency must be advanced ratably by the persons holding interests in properties that are excluded from the apportionable estate under section 15-3-1302(a)(2), Idaho Code, as if those interests were in uninsulated property.
(d) A court having jurisdiction to determine the apportionment of an estate tax may require a beneficiary of an interest in insulated property to pay all or part of the estate tax otherwise apportioned to the interest if the court finds that it would be substantially more equitable for that beneficiary to bear the tax liability personally than for that part of the tax to be advanced by uninsulated holders.
(e) When a distribution of insulated property is made, each uninsulated holder may recover from the distributee a ratable portion of the advanced fraction of the property distributed. To the extent that undistributed insulated property ceases to be insulated, each uninsulated holder may recover from the property a ratable portion of the advanced fraction of the total undistributed property.
(f) Upon a distribution of insulated property for which, pursuant to subsection (d) of this section, the distributee becomes obligated to make a payment to uninsulated holders, a court may award an uninsulated holder a recordable lien on the distributee’s property to secure the distributee’s obligation to that uninsulated holder.
History:
[15-3-1306, added 2004, ch. 54, sec. 2, p. 250.]
2023 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.]
2023 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.]
2023 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.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 3 - PROBATE OF WILLS AND ADMINISTRATION › Part 13 - UNIFORM ESTATE TAX APPORTIONMENT › Section 15-3-1310 - RIGHT OF REIMBURSEMENT.

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 other person has not paid the tax required by section 15-3-1303 or 15-3-1304, Idaho Code, and a right to reimbursement ratably from other persons to the extent that each has not contributed a portion of the amount collected under section 15-3-1309(b), Idaho Code.
(b) A fiduciary may enforce the right of reimbursement under subsection (a) of this section on behalf of the person that is entitled to the reimbursement and shall take reasonable steps to do so if requested by the person.
History:
[15-3-1310, added 2004, ch. 54, sec. 2, p. 252.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 3 - PROBATE OF WILLS AND ADMINISTRATION › Part 13 - UNIFORM ESTATE TAX APPORTIONMENT › Section 15-3-1311 - ACTION TO DETERMINE OR ENFORCE PART.

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 to section 15-3-704 or 15-7-201, Idaho Code, whichever is applicable.
History:
[15-3-1311, added 2004, ch. 54, sec. 2, p. 253.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 3 - PROBATE OF WILLS AND ADMINISTRATION › Part 13 - UNIFORM ESTATE TAX APPORTIONMENT › Section 15-3-1312 - UNIFORMITY OF APPLICATION AND CONSTRUCTION.

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.
History:
[15-3-1312, added 2004, ch. 54, sec. 2, p. 253.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 3 - PROBATE OF WILLS AND ADMINISTRATION › Part 13 - UNIFORM ESTATE TAX APPORTIONMENT › Section 15-3-1313 - SEVERABILITY.

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, and to this end the provisions of this part are severable.
History:
[15-3-1313, added 2004, ch. 54, sec. 2, p. 253.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 3 - PROBATE OF WILLS AND ADMINISTRATION › Part 13 - UNIFORM ESTATE TAX APPORTIONMENT › Section 15-3-1314 - DELAYED APPLICATION.

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, and as to which sections 15-3-1303 through 15-3-1307, Idaho Code do not apply, estate taxes must be apportioned pursuant to the law in effect immediately before the effective date of this act.
History:
[15-3-1314, added 2004, ch. 54, sec. 2, p. 253.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 4 - FOREIGN PERSONAL REPRESENTATIVES ANCILLARY ADMINISTRATION › Part 1 - DEFINITIONS › Section 15-4-101 - DEFINITIONS.

15-4-101. DEFINITIONS. In this chapter (a) "local administration" means administration by a personal representative appointed in this state pursuant to appointment proceedings described in chapter 3.
(b) "Local personal representative" includes any personal representative appointed in this state pursuant to appointment proceedings described in chapter 3 and excludes foreign personal representatives who acquire the power of a local personal representative pursuant to section 15-4-205 of this code.
(c) "Resident creditor" means a person domiciled in, or doing business in this state, who is, or could be, a claimant against an estate of a nonresident decedent.
History:
[I.C., sec. 15-4-101, as added by 1971, ch. 111, sec. 1, p. 233.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 4 - FOREIGN PERSONAL REPRESENTATIVES ANCILLARY ADMINISTRATION › Part 2 - POWERS OF FOREIGN PERSONAL REPRESENTATIVES › Section 15-4-201 - PAYMENT OF DEBT AND DELIVERY OF PROPERTY TO DOMICILIARY FOREIGN PERSONAL REPRESENTATIVE WITHOUT LOCAL ADMINISTRATION.

15-4-201. PAYMENT OF DEBT AND DELIVERY OF PROPERTY TO DOMICILIARY FOREIGN PERSONAL REPRESENTATIVE WITHOUT LOCAL ADMINISTRATION. At any time after the expiration of sixty (60) days from the death of a nonresident decedent, any person indebted to the estate of the nonresident decedent or having possession or control of personal property, or of an instrument evidencing a debt, obligation, stock or chose in action belonging to the estate of the nonresident decedent may pay the debt, deliver the personal property, or the instrument evidencing the debt, obligation, stock or chose in action, to the domiciliary foreign personal representative of the nonresident decedent upon being presented with proof of his appointment and an affidavit made by or on behalf of the representative stating:
(a) The date of the death of the nonresident decedent;
(b) That no local administration, or application or petition therefor, is pending in this state;
(c) That the domiciliary foreign personal representative is entitled to payment or delivery.
History:
[I.C., sec. 15-4-201, as added by 1971, ch. 111, sec. 1, p. 233.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 4 - FOREIGN PERSONAL REPRESENTATIVES ANCILLARY ADMINISTRATION › Part 2 - POWERS OF FOREIGN PERSONAL REPRESENTATIVES › Section 15-4-202 - PAYMENT OR DELIVERY DISCHARGES.

15-4-202. PAYMENT OR DELIVERY DISCHARGES. Payment or delivery made in good faith on the basis of the proof of authority and affidavit releases the debtor or person having possession of the personal property to the same extent as if payment or delivery had been made to a local personal representative.
History:
[I.C., sec. 15-4-202, as added by 1971, ch. 111, sec. 1, p. 233.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 4 - FOREIGN PERSONAL REPRESENTATIVES ANCILLARY ADMINISTRATION › Part 2 - POWERS OF FOREIGN PERSONAL REPRESENTATIVES › Section 15-4-203 - RESIDENT CREDITOR NOTICE.

15-4-203. RESIDENT CREDITOR NOTICE. Payment or delivery under section 15-4-201 of this Part may not be made if a resident creditor of the nonresident decedent has notified the debtor of the nonresident decedent or the person having possession of the personal property belonging to the nonresident decedent that the debt should not be paid nor the property delivered to the domiciliary foreign personal representative.
History:
[I.C., sec. 15-4-203, as added by 1971, ch. 111, sec. 1, p. 233.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 4 - FOREIGN PERSONAL REPRESENTATIVES ANCILLARY ADMINISTRATION › Part 2 - POWERS OF FOREIGN PERSONAL REPRESENTATIVES › Section 15-4-204 - PROOF OF AUTHORITY — BOND.

15-4-204. PROOF OF AUTHORITY — BOND. If no local administration or application or petition therefor is pending in this state, a domiciliary foreign personal representative may file with a court in this state in a county in which property belonging to the decedent is located, authenticated copies of his appointment and of any official bond he has given.
History:
[I.C., sec. 15-4-204, as added by 1971, ch. 111, sec. 1, p. 233.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 4 - FOREIGN PERSONAL REPRESENTATIVES ANCILLARY ADMINISTRATION › Part 2 - POWERS OF FOREIGN PERSONAL REPRESENTATIVES › Section 15-4-205 - POWERS.

15-4-205. POWERS. A domiciliary foreign personal representative who has complied with section 15-4-204 of this Part may exercise as to assets in this state all powers of a local personal representative and may maintain actions and proceedings in this state subject to any conditions imposed upon nonresident parties generally.
History:
[I.C., sec. 15-4-205, as added by 1971, ch. 111, sec. 1, p. 233.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 4 - FOREIGN PERSONAL REPRESENTATIVES ANCILLARY ADMINISTRATION › Part 2 - POWERS OF FOREIGN PERSONAL REPRESENTATIVES › Section 15-4-206 - POWER OF REPRESENTATIVES IN TRANSITION.

15-4-206. POWER OF REPRESENTATIVES IN TRANSITION. The power of a domiciliary foreign personal representative under section 15-4-201 or 15-4-205 of this Part shall be exercised only if there is no administration or application therefor pending in this state. An application or petition for local administration of the estate terminates the power of the foreign personal representative to act under section 15-4-205 of this Part, but the local court may allow the foreign personal representative to exercise limited powers to preserve the estate. No person who, before receiving actual notice of a pending local administration, has changed his position in reliance upon the powers of a foreign personal representative shall be prejudiced by reason of the application or petition for, or grant of, local administration. The local personal representative is subject to all duties and obligations which have accrued by virtue of the exercise of the powers by the foreign personal representative and may be substituted for him in any action or proceedings in this state.
History:
[I.C., sec. 15-4-206, as added by 1971, ch. 111, sec. 1, p. 233.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 4 - FOREIGN PERSONAL REPRESENTATIVES ANCILLARY ADMINISTRATION › Part 2 - POWERS OF FOREIGN PERSONAL REPRESENTATIVES › Section 15-4-207 - ANCILLARY AND OTHER LOCAL ADMINISTRATIONS — PROVISIONS GOVERNING.

15-4-207. ANCILLARY AND OTHER LOCAL ADMINISTRATIONS — PROVISIONS GOVERNING. In respect to a nonresident decedent, the provisions of chapter 3 of this code govern (1) proceedings, if any, in a court of this state for probate of the will, appointment, removal, supervision, and discharge of the local personal representative, and any other order concerning the estate; and (2) the status, powers, duties and liabilities of any local personal representative and the rights of claimants, purchasers, distributees and others in regard to a local administration.
History:
[I.C., sec. 15-4-207, as added by 1971, ch. 111, sec. 1, p. 233.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 4 - FOREIGN PERSONAL REPRESENTATIVES ANCILLARY ADMINISTRATION › Part 3 - JURISDICTION OVER FOREIGN REPRESENTATIVES › Section 15-4-301 - JURISDICTION BY ACT OF FOREIGN PERSONAL REPRESENTATIVE.

15-4-301. JURISDICTION BY ACT OF FOREIGN PERSONAL REPRESENTATIVE. A foreign personal representative submits himself to the jurisdiction of the courts of this state in his capacity as a personal representative of the estate by:
(a) filing authenticated copies of his appointment as provided in section 15-4-204 of this code;
(b) receiving payment of money or taking delivery of personal property under section 15-4-201 of this code; or
(c) doing any act as a personal representative in this state which would have given the state jurisdiction over him as an individual.
Jurisdiction under subsection (b) of this section is limited to the money or value of personal property collected.
History:
[I.C., sec. 15-4-301, as added by 1971, ch. 111, sec. 1, p. 233; am. 1972, ch. 201, sec. 16, p. 510.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 4 - FOREIGN PERSONAL REPRESENTATIVES ANCILLARY ADMINISTRATION › Part 3 - JURISDICTION OVER FOREIGN REPRESENTATIVES › Section 15-4-302 - JURISDICTION BY ACT OF DECEDENT.

15-4-302. JURISDICTION BY ACT OF DECEDENT. In addition to jurisdiction conferred by section 15-4-301 of this Part, a foreign personal representative is subject to the jurisdiction of the courts of this state to the same extent that his decedent was subject to jurisdiction immediately prior to death.
History:
[I.C., sec. 15-4-302, as added by 1971, ch. 111, sec. 1, p. 233.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 4 - FOREIGN PERSONAL REPRESENTATIVES ANCILLARY ADMINISTRATION › Part 3 - JURISDICTION OVER FOREIGN REPRESENTATIVES › Section 15-4-303 - SERVICE ON FOREIGN PERSONAL REPRESENTATIVE.

15-4-303. SERVICE ON FOREIGN PERSONAL REPRESENTATIVE. (a) Service of process may be made upon the foreign personal representative by registered or certified mail, addressed to his last reasonably ascertainable address, requesting a return receipt signed by addressee only. Notice by ordinary first class mail is sufficient if registered or certified mail service to the addressee is unavailable. Service may be made upon a foreign personal representative in the manner in which service could have been made under other laws of this state on either the foreign personal representative or his decedent immediately prior to death.
(b) If service is made upon a foreign personal representative as provided in subsection (a) of this section, he shall be allowed at least thirty (30) days within which to appear or respond.
History:
[I.C., sec. 15-4-303, as added by 1971, ch. 111, sec. 1, p. 233.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 4 - FOREIGN PERSONAL REPRESENTATIVES ANCILLARY ADMINISTRATION › Part 4 - JUDGMENTS AND PERSONAL REPRESENTATIVE › Section 15-4-401 - EFFECT OF ADJUDICATION FOR OR AGAINST PERSONAL REPRESENTATIVE.

15-4-401. EFFECT OF ADJUDICATION FOR OR AGAINST PERSONAL REPRESENTATIVE. An adjudication rendered in any jurisdiction in favor of or against any personal representative of the estate is as binding on the local personal representative as if he were a party to the adjudication.
History:
[I.C., sec. 15-4-401, as added by 1971, ch. 111, sec. 1, p. 233.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 5 - PROTECTION OF PERSONS UNDER DISABILITY AND THEIR PROPERTY › Part 1 - GENERAL PROVISIONS › Section 15-5-101 - DEFINITIONS AND USE OF TERMS.

15-5-101. DEFINITIONS AND USE OF TERMS. Unless otherwise apparent from the context, in this code:
(a) "Incapacitated person" means any person who is impaired, except by minority, to the extent that he lacks sufficient understanding or capacity to make or communicate responsible decisions concerning his person, provided, that the term shall not refer to a developmentally disabled person as defined in section 66-402(5), Idaho Code, and provided further that:
(1) "Incapacity" means a legal, not a medical disability and shall be measured by function limitations and it shall be construed to mean or refer to any person who has suffered, is suffering, or is likely to suffer, substantial harm due to an inability to provide for his personal needs for food, clothing, shelter, health care, or safety, or an inability to manage his or her property or financial affairs;
(2) Inability to provide for personal needs or to manage property shall be evidenced by acts or occurrences, or statements which strongly indicate imminent acts or occurrences; material evidence of inability must have occurred within twelve (12) months prior to the filing of the petition for guardianship or conservatorship;
(3) Isolated instances of simple negligence or improvidence, lack of resources, or any act, occurrence, or statement, if that act, occurrence, or statement is the product of an informed judgment, shall not constitute evidence of inability to provide for personal needs or to manage property;
(4) "Informed judgment" means a choice made by a person who has the ability to make such a choice, and who makes it voluntarily after all relevant information necessary to making the decision has been provided, and who understands that he is free to choose or refuse any alternative available and who clearly indicates or expresses the outcome of his choice;
(b) A "protective proceeding" is a proceeding under the provisions of section 15-5-401, Idaho Code, to determine that a person cannot effectively manage or apply his estate to necessary ends, either because he lacks the ability or is otherwise inconvenienced, or because he is a minor, and to secure administration of his estate by a conservator or other appropriate relief;
(c) A "protected person" is a minor or other person for whom a conservator has been appointed or other protective order has been made;
(d) A "ward" is a person for whom a guardian has been appointed. A "minor ward" is a minor for whom a guardian has been appointed solely because of minority.
History:
[15-5-101, as added by 1971, ch. 111, sec. 1, p. 233; am. 1982, ch. 59, sec. 2, p. 92; am. 1989, ch. 241, sec. 1, p. 587; am. 1997, ch. 210, sec. 1, p. 628; am. 1999, ch. 293, sec. 3, p. 736; am. 2000, ch. 180, sec. 1, p. 448.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 5 - PROTECTION OF PERSONS UNDER DISABILITY AND THEIR PROPERTY › Part 1 - GENERAL PROVISIONS › Section 15-5-102 - JURISDICTION OF SUBJECT MATTER — CONSOLIDATION OF PROCEEDINGS.

15-5-102. JURISDICTION OF SUBJECT MATTER — CONSOLIDATION OF PROCEEDINGS. When both guardianship and protective proceedings as to the same person are commenced or pending in the same court, the proceedings may be consolidated.
History:
[I.C., sec. 15-5-102, as added by 1971, ch. 111, sec. 1, p. 233.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 5 - PROTECTION OF PERSONS UNDER DISABILITY AND THEIR PROPERTY › Part 1 - GENERAL PROVISIONS › Section 15-5-103 - FACILITY OF PAYMENT OR DELIVERY.

15-5-103. FACILITY OF PAYMENT OR DELIVERY. Any person under a duty to pay or deliver money or personal property to a minor may perform this duty, in amounts not exceeding ten thousand dollars ($10,000) per annum, by paying or delivering the money or property to, (1) the minor, if he has attained the age of eighteen (18) years or is married; (2) any person having the care and custody of the minor with whom the minor resides; (3) a guardian of the minor; or (4) a financial institution incident to a deposit in a federally insured savings account in the sole name of the minor and giving notice of the deposit to the minor. This section does not apply if the person making payment or delivery has actual knowledge that a conservator has been appointed or proceedings for appointment of a conservator of the estate of the minor are pending. The persons, other than the minor or any financial institution under (4) of this section, receiving money or property for a minor, are obligated to apply the money to the support and education of the minor, but may not pay themselves except by way of reimbursement for out-of-pocket expenses for goods and services necessary for the minor’s support. Any excess sums shall be preserved for future support of the minor and any balance not so used and any property received for the minor must be turned over to the minor when he attains majority. Persons who pay or deliver in accordance with provisions of this section are not responsible for the proper application thereof.
History:
[I.C., sec. 15-5-103, as added by 1971, ch. 111, sec. 1, p. 233; am. 1989, ch. 79, sec. 1, p. 141.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 5 - PROTECTION OF PERSONS UNDER DISABILITY AND THEIR PROPERTY › Part 1 - GENERAL PROVISIONS › Section 15-5-104 - DELEGATION OF POWERS BY PARENT OR GUARDIAN.

15-5-104. DELEGATION OF POWERS BY PARENT OR GUARDIAN. A parent or a guardian of a minor or incapacitated person, by a properly executed power of attorney, may delegate to another person, for a period not exceeding six (6) months, or in the case of military personnel serving beyond the territorial limits of the United States for a period not exceeding twelve (12) months, any of the parent’s or guardian’s powers regarding care, custody, or property of the minor or ward including, but not limited to, powers for medical care and educational care of the minor or ward, except the parent’s or guardian’s power to consent to marriage or adoption of a minor or ward. The delegation for a minor to a grandparent of the minor, or to a sibling of the minor, or to a sibling of either parent of the minor, shall continue in effect until the time period, or date, or condition set forth in the power of attorney for automatic expiration of the power of attorney occurs. If the power of attorney does not provide a time period, or date, or condition for automatic expiration of the power, the power of attorney shall continue in effect for a period of three (3) years. The power may be revoked prior to the expiration of the three (3) year period, or prior to the time period, or date, or condition for automatic expiration, in a writing delivered to the grandparent or sibling by the delegating parent or guardian. The power of attorney does not need to be notarized or recorded to be valid. However, if the power is recorded, any revocation of the power by a writing must also be recorded before the revocation is effective.
History:
[I.C., sec. 15-5-104, as added by 1971, ch. 111, sec. 1, p. 233; am. 1991, ch. 29, sec. 1, p. 58; am. 2003, ch. 64, sec. 1, p. 210.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 5 - PROTECTION OF PERSONS UNDER DISABILITY AND THEIR PROPERTY › Part 1 - GENERAL PROVISIONS › Section 15-5-105 - EVIDENCE IN PROCEEDINGS INVOLVING VETERAN’S BENEFITS.

15-5-105. EVIDENCE IN PROCEEDINGS INVOLVING VETERAN’S BENEFITS. If benefits derived from the United States through the veteran’s administration are involved in any proceeding under this chapter, a certificate of the administrator or his authorized representative shall be prima facie evidence of the necessity of appointment of a guardian or conservator or both if:
(a) It sets forth the age of the minor involved in the proceeding as shown by the records of the veterans administration and the fact that appointment is a condition precedent to payment of any moneys;
(b) It sets forth the fact that a purportedly incapacitated person involved in the proceeding has been rated incompetent by the veterans administration upon examination pursuant to the laws governing such administration and that appointment of a guardian is a condition precedent to payment of any moneys due such incapacitated person.
History:
[I.C., sec. 15-5-105, as added by 1971, ch. 111, sec. 1, p. 233.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 5 - PROTECTION OF PERSONS UNDER DISABILITY AND THEIR PROPERTY › Part 1 - GENERAL PROVISIONS › Section 15-5-106 - COPIES OF PUBLIC RECORDS TO BE FURNISHED.

15-5-106. COPIES OF PUBLIC RECORDS TO BE FURNISHED. When a copy of any public record is required by the veterans administration to be used in determining the eligibility of any persons to participate in benefits made available by the veterans administration, the official custodian of such public records shall without charge provide the applicant for such benefits or any person acting on his behalf or the authorized representative of the veterans administration with a certified copy of such record.
History:
[I.C., sec. 15-5-106, as added by 1971, ch. 111, sec. 1, p. 233.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 5 - PROTECTION OF PERSONS UNDER DISABILITY AND THEIR PROPERTY › Part 1 - GENERAL PROVISIONS › Section 15-5-107 - WRONGFUL APPROPRIATION.

15-5-107. WRONGFUL APPROPRIATION. Upon the petition of anyone interested in the welfare of the ward, anyone suspected of having concealed, embezzled or conveyed away any of the moneys, goods or effects belonging to the ward or his estate may be ordered by the court to appear and be examined on oath and held to account upon such matters and for such property.
History:
[I.C., sec. 15-5-107, as added by 1971, ch. 111, sec. 1, p. 233.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 5 - PROTECTION OF PERSONS UNDER DISABILITY AND THEIR PROPERTY › Part 2 - GUARDIANS OF MINORS › Section 15-5-201 - STATUS OF GUARDIAN OF MINOR — GENERAL.

15-5-201. STATUS OF GUARDIAN OF MINOR — GENERAL. A person becomes a guardian of a minor by acceptance of a testamentary appointment or upon appointment by the court. The guardianship status continues until terminated, without regard to the location from time to time of the guardian and minor ward.
History:
[I.C., sec. 15-5-201, as added by 1971, ch. 111, sec. 1, p. 233.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 5 - PROTECTION OF PERSONS UNDER DISABILITY AND THEIR PROPERTY › Part 2 - GUARDIANS OF MINORS › Section 15-5-202 - TESTAMENTARY APPOINTMENT OF GUARDIAN OF MINOR.

15-5-202. TESTAMENTARY APPOINTMENT OF GUARDIAN OF MINOR. A parent of a minor may appoint a guardian of an unmarried minor by will, subject to the right of the minor under section 15-5-203, Idaho Code. The termination of parental rights of a parent as to the minor shall also terminate the right of that parent to appoint a guardian for the minor. A testamentary appointment becomes effective upon the filing of the guardian’s acceptance in the court in which the will is probated, if, at the decedent’s death, no parent of the minor was alive who had a right to appoint a guardian for the minor. This state recognizes a testamentary appointment effected by the guardian’s acceptance under a will probated in another state which is the testator’s domicile. Written notice of acceptance of the appointment must be given by the guardian to the minor and to the person having his custody, or if none, his care, or if none, to his nearest adult relation immediately upon acceptance of appointment. The parent may appoint by will one (1) or more alternate guardians, in order of priority. If a guardian appointed by will fails to accept guardianship within thirty (30) days after the will is probated, or files a notice of declination to accept appointment prior to the running of the thirty (30) day period, or is deceased, or ceases to act after acceptance, then the alternate guardian next in priority becomes the appointed guardian and may file a written notice of acceptance in the court in which the will is probated.
History:
[15-5-202, added 1971, ch. 111, sec. 1, p. 233; am. 1972, ch. 201, sec. 17, p. 510; am. 2002, ch. 233, sec. 2, p. 670; am. 2006, ch. 183, sec. 1, p. 582; am. 2014, ch. 287, sec. 1, p. 728.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 5 - PROTECTION OF PERSONS UNDER DISABILITY AND THEIR PROPERTY › Part 2 - GUARDIANS OF MINORS › Section 15-5-203 - OBJECTION BY MINOR OF FOURTEEN YEARS OR OLDER TO TESTAMENTARY APPOINTMENT.

15-5-203. OBJECTION BY MINOR OF FOURTEEN YEARS OR OLDER TO TESTAMENTARY APPOINTMENT. A minor of fourteen (14) or more years may prevent an appointment of his testamentary guardian from becoming effective, or may cause a previously accepted appointment to terminate, by filing with the court in which the will is probated a written objection to the appointment before it is accepted or within thirty (30) days after notice of its acceptance. An objection may be withdrawn. In the event of such objection, the alternate guardian next in priority named in the will may accept appointment as set forth in section 15-5-202, Idaho Code, and the minor shall have the same right of objection. An objection does not preclude appointment by the court in a proper proceeding of the testamentary nominee, or any other suitable person.
History:
[15-5-203, added 1971, ch. 111, sec. 1, p. 233; am. 1972, ch. 201, sec. 18, p. 510; am. 2014, ch. 287, sec. 2, p. 728.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 5 - PROTECTION OF PERSONS UNDER DISABILITY AND THEIR PROPERTY › Part 2 - GUARDIANS OF MINORS › Section 15-5-204 - COURT APPOINTMENT OF GUARDIAN OF MINOR — CONDITIONS FOR APPOINTMENT.

15-5-204. COURT APPOINTMENT OF GUARDIAN OF MINOR — CONDITIONS FOR APPOINTMENT. (1) The court may appoint a guardian for an unmarried minor if all parental rights of custody have been terminated by prior court order or upon a finding that the child has been neglected, abused, or abandoned or whose parents are unable to provide a stable home environment. "Abandoned" means the failure of the parent to maintain a normal parental relationship with the child including, but not limited to, reasonable support or regular contact. Failure to maintain a normal parental relationship with the child without just cause for a period of six (6) months shall constitute prima facie evidence of abandonment. Except in those circumstances described in subsections (2) and (3) of this section and where a temporary guardianship has been created at the request of a parent on active duty in or deployment with the United States armed forces, the court shall consider the best interests of the child as the primary factor in the determination whether to appoint, and whom to appoint, as a guardian for such child. In determining the choice of a guardian for an unmarried minor, the advanced age or disability of a potential guardian shall not, in and of itself, be used as a criterion of the suitability of the potential guardian as long as the potential guardian is otherwise suitable. A guardian appointed by will as provided in section 15-5-202, Idaho Code, whose appointment has not been prevented or nullified under section 15-5-203, Idaho Code, has priority over any guardian who may be appointed by the court, but the court may proceed with an appointment nonetheless upon a finding that the testamentary guardian has failed to accept the testamentary appointment within thirty (30) days after notice of the guardianship proceeding.
(2) The extended absence of a parent due to active duty in or deployment with the United States armed forces shall not by itself constitute neglect, abuse, abandonment, or failure to provide a stable home environment.
(3) Any guardianship granted at the request of or required by the United States armed forces or at the request of a parent while on active duty in or deployment with the United States armed forces, which duty or deployment does not constitute neglect, abuse, abandonment, or failure to provide a stable home environment, shall be terminated immediately upon the conclusion of the original circumstances necessitating the creation of the temporary guardianship or the filing of a termination report by the parent indicating the parent’s intent to resume all care, custody, and control of the minor.
History:
[15-5-204, added 1971, ch. 111, sec. 1, p. 233; am. 1999, ch. 123, sec. 1, p. 360; am. 2002, ch. 233, sec. 3, p. 671; am. 2020, ch. 235, sec. 1, p. 691.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 5 - PROTECTION OF PERSONS UNDER DISABILITY AND THEIR PROPERTY › Part 2 - GUARDIANS OF MINORS › Section 15-5-205 - COURT APPOINTMENT OF GUARDIAN OF MINOR — VENUE.

15-5-205. COURT APPOINTMENT OF GUARDIAN OF MINOR — VENUE. The venue for guardianship proceedings for a minor is in the place where the minor resides or is present.
History:
[I.C., sec. 15-2-205, as added by 1971, ch. 111, sec. 1, p. 233.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 5 - PROTECTION OF PERSONS UNDER DISABILITY AND THEIR PROPERTY › Part 2 - GUARDIANS OF MINORS › Section 15-5-206 - COURT APPOINTMENT OF GUARDIAN OF MINOR — QUALIFICATIONS — PRIORITY OF MINOR’S NOMINEE.

15-5-206. COURT APPOINTMENT OF GUARDIAN OF MINOR — QUALIFICATIONS — PRIORITY OF MINOR’S NOMINEE. The court may appoint as guardian any person whose appointment would be in the best interests of the minor. The court shall appoint a person nominated by the minor, if the minor is fourteen (14) years of age or older, unless the court finds the appointment contrary to the best interests of the minor.
History:
[I.C., sec. 15-5-206, as added by 1971, ch. 111, sec. 1, p. 233.]
2023 Idaho Code › Title 15 - UNIFORM PROBATE CODE › Chapter 5 - PROTECTION OF PERSONS UNDER DISABILITY AND THEIR PROPERTY › Part 2 - GUARDIANS OF MINORS › Section 15-5-208 - CONSENT TO SERVICE BY ACCEPTANCE OF APPOINTMENT — NOTICE.

15-5-208. CONSENT TO SERVICE BY ACCEPTANCE OF APPOINTMENT — NOTICE. By accepting a testamentary or court appointment as guardian, a guardian submits personally to the jurisdiction of the court in any proceeding relating to the guardianship that may be instituted by any interested person. Notice of any proceeding shall be delivered to the guardian, or mailed to him by ordinary mail at his address as listed in the court records and to his address as then known to the petitioner.
History:
[I.C., sec. 15-5-208, as added by 1971, ch. 111, sec. 1, p. 233.]