Idaho Code § 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.