43-1311. Tax imposed on estates and trusts; rates; annual adjustment A. Except for trusts that are taxable as partnerships or corporations under the internal revenue code, the income of estates or of any kind of property held in trust is subject only to the income tax imposed by subsection B of this section. B. There […]
43-1314. Charge for estate or trust taxes upon estate or trust Taxes on income of an estate or trust which is taxable to the estate or trust are a charge upon the estate or trust and shall be paid by the fiduciary.
43-1315. Liability of beneficiaries for trust taxes If for any reason the taxes imposed on income of a trust are not paid when due and remain unpaid when such income is distributable to the beneficiaries, or if the income is distributable to the beneficiaries before the taxes are due and the taxes are not paid […]
