{"data":{"id":"us-id/idaho-code-15-3-1308","jurisdiction":"us-id","citation":"Idaho Code § 15-3-1308","heading":"Securing payment of estate tax from property in possession of fiduciary.","body":"(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.\n(b) A fiduciary may withhold from a distributee an amount equal to the amount of estate tax apportioned to an interest of the distributee.\n(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.","path":["TITLE 15 UNIFORM PROBATE CODE","CHAPTER 3 PROBATE OF WILLS AND ADMINISTRATION","PART 13 UNIFORM ESTATE TAX APPORTIONMENT"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title15/t15ch3/sect15-3-1308/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:16:42Z","sha256":"f6ae1a750f89234d9934addb5dbc02d4794017941808947242fedcb333b266ce","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-15-3-1307","next":"us-id/idaho-code-15-3-1309"},"notice":"GroundRules: Original legal text. Not legal advice."}