15-12-1408. Securing payment of estate tax from property in possession of fiduciary

15-12-1408. Securing payment of estate tax from property in possession of fiduciary. (1) 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. (2) A fiduciary may withhold from a distributee an amount equal to the amount of estate tax apportioned to an interest of the distributee. (3) As a condition to a distribution, a fiduciary may require the distributee to provide a bond or other security for the portion of the estate tax apportioned to the distributee.