72-3-906. Improper distribution or payment -- liability of distributee or payee. Unless the distribution or payment can no longer be questioned because of adjudication, estoppel, or limitation, a distributee of property improperly distributed or paid or a claimant who was improperly paid is liable to return the property improperly received and its income since distribution if the claimant has the property. If the claimant does not have the property, then the claimant is liable to return the value as of the date of disposition of the property improperly received and its income and gain received by the claimant.