Wyoming Statutes

Wyo. Stat. § 2-10-101 (2026)

Short title.

✓ current as of May 2026

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This act may be cited as the "Uniform Estate Tax Apportionment
Act".

Notes of Decisions

Cited in 3 cases, 1986–1988 · leading case: Matter of Est. of Bell, 726 P.2d 71 (Wyo. 1986).

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Matter of Est. of Bell, 726 P.2d 71 (Wyo. 1986). · cites it 2× “Joseph's Orphanage apparently contend that the *78 Uniform Estate Tax Apportionment Act, §§ 2-10-101 through 2-10-110, W.S. 1977 (July 1980 Replacement), should govern the apportionment of estate taxes.”

Est. of Stratton v. Stratton, 756 P.2d 1342 (Wyo. 1988). · cites it 2× “Sections 2-10-101 through 2-10-110, W.S.1977 (July 1980 Replacement), provide for a statutory scheme for apportionment of federal estate taxes.”

DePaul Hosp. v. First Nat'l Bank & Trust Co. of Wyoming, 764 P.2d 689 (Wyo. 1988). “In the order, and the letter opinion which it incorporated, the district court concluded that Marie Bell’s will directed that all estate taxes would be borne by her residuary estate. The court found that the language of the will in this regard was sufficiently clear to override…”

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