Wyo. Stat. » Wyo. Stat. / Title 02 - Wills, Decedents' Estates and Probate Code / Chapter 10 - TAX APPORTIONMENT / Article 1 - SURVIVING REMAINDERMAN OR JOINT TENANTS
Wyoming Statutes

Wyo. Stat. § 2-10-103 (2026)

Among all persons interested in estate;

✓ current as of May 2026
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exception.

Unless the will otherwise provides, the tax shall be apportioned
among all persons interested in the estate. The apportionment
shall be made in proportion that the value of the interest of
each person interested in the estate bears to the total value of
the interests of all persons interested in the estate. The
values used in determining the tax shall be used for that
purpose.
Notes of Decisions
Cited in 4 cases, 1986–1988 · leading case: Matter of Est. of Newell, 765 P.2d 1353 (Wyo. 1988).
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Matter of Est. of Newell, 765 P.2d 1353 (Wyo. 1988). · cites it 5× “Is the gift to the Read heirs exempt from the provisions of W.S. § 2-10-103, relating to apportionment of federal estate taxes, and former W.”
Matter of Est. of Bell, 726 P.2d 71 (Wyo. 1986). · cites it 4× “Section 2-10-103 of the act provides, "Unless the will otherwise provides, the tax shall be apportioned among all persons interested in the estate.”
Est. of Stratton v. Stratton, 756 P.2d 1342 (Wyo. 1988). · cites it 4× “I In their appeal appellants contend that § 2-10-103, W.S.1977 (July 1980 Replacement), mandates that taxes must be apportioned.”
DePaul Hosp. v. First Nat'l Bank & Trust Co. of Wyoming, 764 P.2d 689 (Wyo. 1988). “See W.S. 2-10-103 and 2-10-106. In response, appellees argue that after pre-residual distribution, all taxes, including those attributable to the residuary estate, should be taken out of the residue and the amount remaining should be distributed to the beneficiaries according to…”
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