§ 28-54-111. Action to determine or enforce chapter
A fiduciary, transferee, or beneficiary of the gross estate may maintain an action for declaratory judgment to have a court determine and enforce this chapter.
§ 28-54-112. 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.
§ 28-54-113. Severability
If any provision of this chapter or the application thereof to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of this chapter which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are severable.
§ 28-54-114. Delayed application
(a) Sections 28-54-103 — 28-54-107 do not apply to the estate of a decedent who dies more than three years after January 1, 2008, if the decedent continuously lacked testamentary capacity from the expiration of the three-year period until the date of death. (b) For the estate of a decedent who dies on or after […]
§ 28-54-115. Effective date
This chapter takes effect on January 1, 2008.
§ 28-53-116. Missing or unavailable distributees
(a) (1) If, upon the filing of a petition for an order of final distribution, it appears that any distributee of the estate cannot be found, or for any reason the personal representative is unable to deliver to a distributee his or her distributable share of the estate and obtain a receipt therefor, the court […]
§ 28-54-108. 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 […]
§ 28-53-117. Escheats
No part of the present law of escheats shall be repealed by the Probate Code.
§ 28-54-109. 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 § 28-54-106, any estate tax due from a person that cannot be collected from the person may be collected by […]
§ 28-53-118. Discharge of personal representative
(a) (1) Upon the filing of evidence satisfactory to the court that distribution has been made as directed in the order of final distribution, the court shall enter an order discharging the personal representative and his or her surety from further liability or accountability with respect to the administration. (2) Evidence satisfactory to the court […]