Change 1 Article Choose an article 2-1-101. Short title. 2-1-102. Rules of construction and applicability. 2-1-103. Objections to appointments. 2-1-201. Payment of indebtedness and delivery of tangible personal property or instruments evidencing debt. 2-1-202. Effect; refusal to pay, deliver. 2-1-203. Deposits by minors or persons under a disability; joint and trust deposits; pay-on-death accounts. 2-1-204. Collection of claims of certain creditors of decedent by affidavit. 2-1-205. Summary procedure for distribution of personal or 2-1-206. Proof of publication and service; filing with clerk. 2-1-207. Missing distributees. 2-1-208. Venue generally. 2-1-209. "Distributee" defined. 2-1-301. Generally. 2-1-401. Right to disclaim. 2-1-402. Definitions. 2-1-403. Qualification; effective date. 2-1-404. Disposition of disclaimed interest. 2-1-405. Disclaimer on behalf of person under disability. 2-1-501. Disposal of controlled substances. 2-2-101. Exclusive jurisdiction conferred on district courts. 2-2-102. Venue generally. 2-2-103. Jurisdiction of estate of nonresident. 2-2-104. Court to remain open. 2-2-105. Repealed by Laws 2019, ch. 54, § 2. 2-2-106. Powers and duties of court commissioners; generally. 2-2-107. Powers and duties of court commissioners; compelling attendance of witnesses; process. 2-2-108. Powers and duties of court commissioners; 2-2-109. Authority of other judges to act when district judge sick. 2-2-110. When judge disqualified; exception. 2-2-111. Presumption after ten years notices properly given. 2-2-201. Records required to be kept; probate docket; reports to be made by commissioner. 2-2-202. Preparation and contents of probate docket; distribution of copies; call of docket. 2-2-203. Authority to approve bonds. 2-2-301. Contents of orders and decrees; recording. 2-2-302. Notice imparted from date of recording. 2-2-303. Citations; requirements generally; contents. 2-2-304. Citations; issuance. 2-2-305. Citations; service. 2-2-306. Citations; used to give personal notice. 2-2-307. Citations; when to be served. 2-2-308. Provisions of Rules of Civil Procedure applicable; parties. 2-2-309. Trial by court or jury. 2-2-310. Appointment of attorney for minors or 2-2-311. Payment of costs. 2-2-312. Service of process on guardian; right of guardian to waive. 2-2-401. Schedule; additional charges. 2-2-402. Responsibility of clerk for collection; distribution. 2-2-403. Allowance where not specially provided. 2-2-404. Payment of court commissioner. 2-3-101. Oath. 2-3-102. Bond required; sureties; form; amount; ascertaining value of property. 2-3-103. Letters and bonds to be recorded. 2-3-104. Appointment orders to state qualification time; lapses. 2-3-105. Additional bond required upon sale of real estate; when required. 2-3-106. Additional bond required upon sale of real estate; conditions. 2-3-107. Separate bond required from each personal representative. 2-3-108. Several recoveries on same bond allowed. 2-3-109. Ordering sureties to appear for property value 2-3-110. When sufficient security not given in time. 2-3-111. When no bond required; generally. 2-3-112. When no bond required; suspension of powers upon allegation of waste. 2-3-113. Requiring further security; petition. 2-3-114. Requiring further security; citation to personal representative; service. 2-3-115. Requiring further security; hearing; order therefor or new bond. 2-3-116. Requiring further security; failure to comply. 2-3-117. Ordering further security without application. 2-3-118. Relief of sureties; application; citation and service. 2-3-119. Relief of sureties; release order. 2-3-120. Relief of sureties; revocation of letters. 2-3-121. Revoking intestacy administration if will later allowed; generally. 2-3-122. Revoking intestacy administration if will later allowed; authority of personal representative. 2-3-123. Remaining personal representatives to continue if one disqualified. 2-3-124. New appointment to be made if all personal representatives die; bond; authority. 2-3-125. Resignation of personal representative; 2-3-126. Acts valid until power revoked. 2-3-127. Suspension of personal representative's powers for waste; order. 2-3-128. Suspension of personal representative's powers for waste; notice to show cause. 2-3-129. Suspension of personal representative's powers for waste; hearing and determination. 2-3-130. Suspension of personal representative's powers for waste; notice by publication. 2-3-131. Suspension of personal representative's powers for waste; compelling attendance and answers. 2-3-132. Petition for revocation by prior claimant; generally. 2-3-133. Petition for revocation by prior claimant; citation to personal representative. 2-3-134. Petition for revocation by prior claimant; hearing and disposition. 2-3-135. Petition for revocation by prior claimant; prior right of surviving spouse. 2-3-136. Hearing upon affidavit of interested person; authority to order. 2-3-137. Hearing upon affidavit of interested person; citation and service thereof. 2-3-138. Hearing upon affidavit of interested person; proceedings and disposition. 2-3-201. Short title. 2-3-202. Definitions. 2-3-203. Responsibility and rights of persons dealing with fiduciaries. 2-3-204. Liability of bank; payment of checks signed by fiduciary. 2-3-205. Liability of bank; when check drawn on principal by fiduciary. 2-3-206. Liability of bank; receiving deposit from fiduciary. 2-3-207. Liability of bank; when check drawn by trustee. 2-3-208. Succession of fiduciary powers when bank consolidates with another. 2-3-209. Applicability; generally. 2-3-210. Applicability; rules of law and equity. 2-3-211. Interpretation and construction. 2-3-301. Standard for fiduciaries; authority to acquire and retain property and investments. 2-3-302. Departures from express terms of wills not 2-3-303. Authority of court to allow deviation from terms. 2-3-304. Applicability; generally. 2-3-305. Applicability; state funds excepted. 2-3-401. Short title. 2-3-402. Authority to establish; purpose. 2-3-403. Accounting. 2-3-404. Common trust fund distinct from participating fiduciaries. 2-3-405. "Affiliated" defined. 2-3-406. Exemption. 2-3-501. Authorization by court; generally. 2-3-502. Authorization by court; contents of petition; hearing; objections; terms, etc., of order. 2-3-503. Authorization by court; transfer of mineral interests; terms. 2-3-504. Authorization by court; transfer of mineral interests; prior leases validated. 2-3-601. Repealed By Laws 2001, Ch. 11, § 2. 2-3-602. Repealed By Laws 2001, Ch. 11, § 2. 2-3-603. Repealed By Laws 2001, Ch. 11, § 2. 2-3-604. Repealed By Laws 2001, Ch. 11, § 2. 2-3-605. Repealed By Laws 2001, Ch. 11, § 2. 2-3-606. Repealed By Laws 2001, Ch. 11, § 2. 2-3-607. Repealed By Laws 2001, Ch. 11, § 2. 2-3-608. Repealed By Laws 2001, Ch. 11, § 2. 2-3-609. Repealed By Laws 2001, Ch. 11, §2. 2-3-610. Repealed By Laws 2001, Ch. 11, § 2. 2-3-611. Repealed By Laws 2001, Ch. 11, § 2. 2-3-612. Repealed By Laws 2001, Ch. 11, § 2. 2-3-613. Repealed By Laws 2001, Ch. 11, § 2. 2-3-614. Repealed By Laws 2001, Ch. 11, § 2. 2-3-701. Repealed By Laws 1996, ch. 65, § 4. 2-3-702. Repealed By Laws 1996, ch. 65, § 4. 2-3-703. Repealed By Laws 1996, ch. 65, § 4. 2-3-704. Repealed By Laws 1996, ch. 65, § 4. 2-3-705. Repealed By Laws 1996, ch. 65, § 4. 2-3-706. Repealed By Laws 1996, ch. 65, § 4. 2-3-707. Repealed By Laws 1996, ch. 65, § 4. 2-3-708. Repealed By Laws 1996, ch. 65, § 4. 2-3-709. Repealed By Laws 1996, ch. 65, § 4. 2-3-710. Repealed By Laws 1996, ch. 65, § 4. 2-3-711. Repealed By Laws 1996, ch. 65, § 4. 2-3-801. Short title. 2-3-802. Definitions. 2-3-803. Fiduciary duties; general principles. 2-3-804. Trustee's power to adjust; liability of trustee. 2-3-805. Notice of proposed action; objections of beneficiary; liability of trustee; proceedings. 2-3-806. Determination and distribution of net income. 2-3-807. Distribution to residuary and remainder beneficiaries. 2-3-808. When right to income begins and ends. 2-3-809. Apportionment of receipts and disbursements when decedent dies or income interest begins. 2-3-810. Apportionment when income interest ends. 2-3-811. Character of receipts. 2-3-812. Distribution from trust or estate. 2-3-813. Business and other activities conducted by trustee. 2-3-814. Principal receipts. 2-3-815. Rental property. 2-3-816. Obligation to pay money. 2-3-817. Insurance policies and similar contracts. 2-3-818. Insubstantial allocation not required. 2-3-819. Deferred compensation, annuities and similar payments. 2-3-820. Liquidating asset. 2-3-821. Minerals, water and other natural resources. 2-3-822. Timber. 2-3-823. Property not productive of income. 2-3-824. Derivatives and options. 2-3-825. Asset-backed securities. 2-3-826. Disbursements from income. 2-3-827. Disbursements from principal. 2-3-828. Transfers from income to principal for depreciation. 2-3-829. Transfers from income to reimburse principal. 2-3-830. Income taxes. 2-3-831. Adjustments between principal and income. 2-3-832. Judicial control of discretionary powers. 2-3-833. Uniformity of application and construction. 2-3-834. Application of act to trusts and estates; principal place of administration. 2-3-835. Trustee discretion to include capital gains in income. 2-3-901. Short title. 2-3-902. Definitions. 2-3-903. Unitrust election by trustee; requirements to make unitrust election. 2-3-904. Unitrust election where there is no trustee other 2-3-905. Unitrust election by beneficiary; ability to request trustee action. 2-3-906. Settlor created unitrust. 2-3-907. Valuations. 2-3-908. Unitrust percentages. 2-3-909. Treatment and allocation of income. 2-3-910. Administration. 2-3-911. Treatment of underpayments or overpayments. 2-3-912. Effect of conversion on governing instrument. 2-3-913. Situs. 2-3-914. Trustee's liability. 2-3-915. Judicial control of discretionary powers. 2-3-916. Limitation of election. 2-3-917. Application. 2-3-1001. Uniform Fiduciary Access to Digital Assets Act; short title. 2-3-1002. Definitions. 2-3-1003. Applicability. 2-3-1004. User direction for disclosure of digital assets. 2-3-1005. Terms of service agreement. 2-3-1006. Procedure for disclosing digital assets. 2-3-1007. Disclosure of the content of electronic communications of a deceased user. 2-3-1008. Disclosure of other digital assets of a deceased user. 2-3-1009. Disclosure of content of electronic communications of a principal. 2-3-1010. Disclosure of other digital assets of a principal. 2-3-1011. Disclosure of digital assets held in trust when trustee is original user. 2-3-1012. Disclosure of the content of electronic 2-3-1013. Disclosure of other digital assets held in trust when trustee not original user. 2-3-1014. Disclosure of digital assets to conservator of a ward. 2-3-1015. Fiduciary duty and authority. 2-3-1016. Custodian compliance and immunity. 2-3-1017. Relation to Electronic Signatures in Global and National Commerce Act. 2-4-101. Rule of descent; generally; dower and curtesy abolished. 2-4-102. Repealed by Laws 2019, ch. 125, § 2. 2-4-103. Posthumous persons. 2-4-104. Kindred of half blood; stepchildren; foster children. 2-4-105. Alienage not to affect inheritance; exception; burden of proof; when property to escheat to state. 2-4-106. Divorce not to affect children's rights. 2-4-107. Determination of relationship of parent and child. 2-4-108. Advancements generally; exceptions; determination. 2-4-201. Persons entitled to administer. 2-4-202. Appointment of administrator(s). 2-4-203. Persons incompetent to administer. 2-4-204. Married woman may be administratrix. 2-4-205. Petition for letters of administration; contents; effect of want of jurisdictional averments. 2-4-206. Contest of petition; assertion of own rights to administer. 2-4-207. Hearing of contest; issuance of letters. 2-4-208. When letters granted. 2-4-209. Letters granted to any applicant if not contested. 2-4-210. Letters granted on request of person entitled. 2-4-211. Creditors; right to apply for letters. 2-4-212. Creditors; when claims barred; effect on liens. 2-4-213. Transcript of court minutes to be evidence of appointment. 2-4-214. Form of letters of administration . 2-5-101. Elective share of property. 2-5-102. Waiver of right of election and homestead allowance. 2-5-103. Homestead allowance, exempt property and family allowance; exception. 2-5-104. Duty of court to advise as to right of election. 2-5-105. Time limit and procedure for elective share. 2-6-101. Right to make and dispose; exception. 2-6-102. All property deemed passed; "property" defined. 2-6-103. Property passed may be governed by trust instrument. 2-6-104. Law governing meaning and effect. 2-6-105. Rules of construction and intention. 2-6-106. Antilapse; deceased devisees; class gifts. 2-6-107. Failure of a testamentary provision. 2-6-108. Specific devise of securities; accessions; nonademption. 2-6-109. Nonademption of specific devises where sold by conservator; exception; rights of specific devisee. 2-6-110. Exercise of power of appointment. 2-6-111. Nonexoneration. 2-6-112. Will to be in writing; number and competency of 2-6-113. Holographic will. 2-6-114. Self-proving wills. 2-6-115. Who may witness. 2-6-116. Validity of execution. 2-6-117. Revocation by writing or by act. 2-6-118. Repealed by Laws 2023, ch. 140, § 2. 2-6-119. Duty of custodian to deliver will; failure to comply; order to third persons. 2-6-120. Notification of executor; disposition where no petition filed. 2-6-121. Petition and procedure for filing of will without probate or administration. 2-6-122. Petition and procedure for filing and probate of will without administration. 2-6-123. Filing of will, with or without probate not to bar collection by affidavit. 2-6-124. Written statement referred to in will disposing of certain personal property. 2-6-125. Revocation of probate and nonprobate transfers by 2-6-201. Contents of petition; defect in jurisdictional statement inconsequential. 2-6-202. Failure of executor to petition; appointment of administrator. 2-6-203. Hearing upon petition; notice not required. 2-6-204. Proof; self-proving will. 2-6-205. Proof; wills not self-proving. 2-6-206. Proof; holographic wills. 2-6-207. Proof; lost or destroyed will; court may restrain personal representatives pending disposition. 2-6-208. Order of preference for appointment of executor. 2-6-209. Order admitting or disallowing probate; mailing of copies. 2-6-210. Form of letters testamentary. 2-6-211. Authority of executor not designated in will. 2-6-301. Filing and contents of petition to revoke. 2-6-302. Summons and notification; proceedings governed by civil rules. 2-6-303. Annulment and revocation. 2-6-304. Cessation of executor's powers; immunity. 2-6-305. Liability for payment of contest costs. 2-6-306. When probate deemed conclusive. 2-7-101. Presumption of death; how estate handled. 2-7-102. Penalty for administering without proving will or taking letters of administration. 2-7-103. Personal representative to take possession of estate. 2-7-104. Actions maintainable by or against personal representatives; right generally. 2-7-105. Actions maintainable by or against personal representatives; actions for waste by representatives. 2-7-106. Actions maintainable by or against personal 2-7-107. Disposition of partnership business. 2-7-108. Actions on bond of former representatives. 2-7-109. Compromise of claims; owed to estate. 2-7-110. Compromise of claims; against estate. 2-7-201. Admission of will or estate to probate and appointment of personal representative; contents; form. 2-7-202. Public auction of real or personal property; contents. 2-7-203. Order to show cause for setting off exempt property; form. 2-7-204. Final account and petition for distribution; form. 2-7-205. Parties entitled to receive. 2-7-206. Proof by affidavit; filing thereof. 2-7-301. Appointment of special administrator; when to be made. 2-7-302. Appointment of special administrator; entry of order and issuance of letters. 2-7-303. Appointment of special administrator; preferences; appeal precluded. 2-7-304. Special administrator; surety and oath. 2-7-305. Special administrator; powers and duties; no liability to creditors. 2-7-306. Special administrator; cessation of powers. 2-7-307. Special administrator; rendition of account. 2-7-401. Personal representative entitled to possession of 2-7-402. Title to decedent's property; subject to administration and payment of debts; priorities. 2-7-403. Return of inventory of estate by representative; failure to comply; disposition of fines. 2-7-404. Report of appraisal; verification of values of estate assets. 2-7-405. Repealed by Laws 1985, ch. 15, § 2. 2-7-406. Repealed by Laws 1985, ch. 15, § 2. 2-7-407. Effect of naming debtor as personal representative. 2-7-408. Discharge or bequest of debt or demand not valid against creditors. 2-7-409. Failure to file inventory or appraisement. 2-7-410. Appraisement of after-discovered property; filing; enforcement. 2-7-411. Liability for embezzlement or alienation of monies before letters granted. 2-7-412. Citation to persons suspected of having concealed monies; generally. 2-7-413. Citation to persons suspected of having concealed 2-7-414. Citation of persons entrusted with monies for accounting. 2-7-501. Right to homestead and support; "homestead" defined. 2-7-502. Extra allowance for maintenance of family. 2-7-503. Preference and payment of allowances; exceptions. 2-7-504. Absolute property of surviving spouse and minor children; exceptions; renouncement of will of no effect. 2-7-505. Procedure for setting off exempt property. 2-7-506. Homestead to be set apart by court; payment of liens or encumbrances. 2-7-507. Duty of appraisers to appraise and divide homestead. 2-7-508. Amount of homestead exemption. 2-7-509. Costs of proceedings; homestead exempt from claims against estate. 2-7-601. When conveyance required; generally. 2-7-602. When conveyance required; time and place for hearing; notice. 2-7-603. When conveyance required; hearing. 2-7-604. When conveyance required; order for conveyance; journal entry. 2-7-605. When conveyance required; execution. 2-7-606. When conveyance required; dismissal of petition; specific performance. 2-7-607. When conveyance required; title to pass. 2-7-608. When conveyance required; right of successor to enforce. 2-7-609. When power given in will. 2-7-610. Equitable conversion; effect thereof. 2-7-611. When real property deemed personalty; when personalty deemed real property. 2-7-612. Purposes for which realty or personalty may be sold; exempt personal property and homestead. 2-7-613. Sale of personalty without court order. 2-7-614. Petition to sell; generally. 2-7-615. Petition to sell; notice and hearing; exception; court order. 2-7-616. Sale subject to mortgage. 2-7-617. Extension of credit in sales. 2-7-618. Purchase by holder of lien. 2-7-619. Bond to prevent sale; liability for breach; effect of compliance. 2-7-620. Collateral attacks precluded. 2-7-621. Order for sale, generally. 2-7-622. Notice of auction required. 2-7-623. Adjournment of sale. 2-7-624. Verified report required; confirmation of sale, by court; hearing may be ordered. 2-7-625. Joining report with petition. 2-7-626. Recording. 2-7-627. Optional procedure. 2-7-701. Debts and charges; classification. 2-7-702. Debts and charges; order of payment. 2-7-703. Filing required; failure to do so constitutes bar; exceptions. 2-7-704. Affidavit and other required supporting documentation. 2-7-705. Future, contingent and unliquidated claims. 2-7-706. Claim based on cause of action surviving decedent's death. 2-7-707. Repayment of public assistance. 2-7-708. Personal claims of personal representatives. 2-7-709. Actions pending against decedent at time of death. 2-7-710. Judgments rendered against decedent before death; execution thereon limited. 2-7-711. Judgments rendered against decedent after death. 2-7-712. Allowance and rejection of claims. 2-7-713. Claims allowed in part. 2-7-714. Claims barred by statute of limitations precluded. 2-7-715. Adjudication of propriety in handling claims prior to final report. 2-7-716. Stay of probate proceedings pending final disposition of claims and litigation. 2-7-717. Action precluded until claim rejected; exception. 2-7-718. Action on rejected claim; limitations. 2-7-719. Certified copy of judgments to be filed; effect thereof. 2-7-720. Short title; citation. 2-7-721. Application of act. 2-7-722. Presumptions as to applicability of act. 2-7-723. Distribution of property upon death of a married person. 2-7-724. Claim to community property; perfection of title in surviving spouse. 2-7-725. Claim to community property; perfection of title to decedent's interest in community property. 2-7-726. Rights of a purchaser for value; duty to inquire; rights to proceeds from sale or security interest. 2-7-727. Rights of creditors not affected. 2-7-728. Rights of spouses to alter interests in community property. 2-7-729. Testamentary disposition limited. 2-7-801. Declaration of policy; clerk to maintain 2-7-802. Expenses of administration; standard; how paid. 2-7-803. Fees of personal representative; schedule. 2-7-804. Fees of attorney for estate; schedule. 2-7-805. Allowance and payment of personal representative's fees and attorney fees; limitations. 2-7-806. Verified interim report and accounting. 2-7-807. Distribution before final settlement; notice; hearing; costs. 2-7-808. Order of abatement. 2-7-809. Contribution among legatees. 2-7-810. Federal capital gains tax; minimum preference tax; apportionment. 2-7-811. Final report and accounting and petition for distribution; contents; notice and hearing thereon. 2-7-812. Payment of all taxes prerequisite; filing of documents. 2-7-813. Final decree of distribution. 2-7-814. Discharge of personal representative. 2-7-815. Closing of estates. 2-8-101. After-discovered property or correction of property description. 2-8-102. Contents of petition; notice of hearing. 2-8-103. Proceedings upon hearing; supplemental orders or decrees. 2-9-101. Petition to establish rights upon death of owner 2-9-102. Affidavit of survivorship; recordation; copy of death certificate to be attached. 2-9-103. Affidavit of survivorship; prima facie evidence; procedure deemed independent. 2-9-201. Application by petition two years after death; where filed. 2-9-202. Application by petition two years after death; fixing time for hearing; notice thereof; contents. 2-9-203. Application by petition two years after death; hearing; determination and decree. 2-9-204. Procedure when applicant for public land dies and patent issued to heirs. 2-10-101. Short title. 2-10-102. Definitions. 2-10-103. Among all persons interested in estate; exception. 2-10-104. Probate court to determine; discretion allowed; presumption of correctness. 2-10-105. Withholding upon distribution of estate; right 2-10-106. Allowances for exemptions or deductions and credits. 2-10-107. Charging temporary interest and remainder. 2-10-108. Institution of actions or proceedings to recover tax; generally; apportionment of amounts not collected. 2-10-109. Institution of actions or proceedings to recover tax; actions by nonresidents. 2-10-110. Interpretation and construction. 2-11-101. Short title and construction. 2-11-102. Where allowed and recorded. 2-11-103. When to be filed. 2-11-104. Admission to probate; effect. 2-11-105. Procedure when foreign law does not require probate; filing, recording and effect. 2-11-201. Probate of estates of nonresidents. 2-11-202. Nonresident property in Wyoming; disposition. 2-11-301. Naming of executors and trustees; generally; 2-11-302. Naming of executors and trustees; powers; generally. 2-11-303. Naming of executors and trustees; limitations. 2-12-101. Filing of petition; information to be shown; appointing day for hearing. 2-12-102. Publication of notice of hearing; service on persons named in petition. 2-12-103. Hearing on petition; appointment of trustee. 2-12-104. Preference in appointing trustee. 2-12-105. Bond of trustee. 2-12-106. Trustee to take possession of property; powers and duties generally; removal of trustee; sale of property. 2-13-101. Short title. 2-13-102. Applicability of provisions. 2-13-103. Disposition of property based on presumption of survivorship. 2-13-104. Beneficiaries. 2-13-105. Joint tenants or tenants by the entirety. 2-13-106. Life or accident insurance proceeds. 2-13-107. Construction and interpretation. 2-14-101. Taking of life precludes one from inheritance, 2-14-201. Renumbered by Laws 1982, ch. 54, § 7. 2-14-202. Renumbered by Laws 1982, ch. 54, § 7. 2-15-101. Court may appoint agent to care for property. 2-15-102. Bond of agent; compensation. 2-15-103. Locating person entitled; proceedings if unable. 2-15-104. Disposition of unclaimed property. 2-15-105. Agent to render annual account; information to be shown; hearing; court may order sale of property. 2-15-106. Liability of agent. 2-15-107. Repealed by Laws 1993, ch. 213, § 3. 2-16-101. Short title; rules of construction. 2-16-102. Definitions. 2-16-103. Registration in beneficiary form; sole or joint tenancy ownership. 2-16-104. Registration in beneficiary form; applicable law. 2-16-105. Origination of registration in beneficiary form. 2-16-106. Form of registration in beneficiary form. 2-16-107. Effect of registration in beneficiary form. 2-16-108. Ownership on death of owner. 2-16-109. Protection of registering entity. 2-16-110. Nontestamentary transfer on death. 2-16-111. Terms, conditions and forms for registration. 2-16-112. Application of act. 2-17-101. Authority to authorize burial or cremation; 2-18-101. Short title. 2-18-102. Definitions. 2-18-103. Transfer on death deed. 2-18-104. Form of transfer on death deed. 2-18-105. Form for revoking a transfer on death deed. 2-18-106. Disclaimer.
What to do with it
As published
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.
Your wording
Your change, as a redline
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.
A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.