ID S1246

Removes references to "family allowance" from Idaho Code sections 15-3-101, 15-3-1203, and 15-3-1204 relating to estate administration and small estates procedures.

Revises time limitation provisions in Section 15-3-1006 to bar creditor claims against distributees at the later of three (3) years after the decedent's death or one (1) year after distribution, except creditor claims which are barred three (3) years after the decedent's death.

Makes technical corrections to sections 15-3-1203 and 15-3-1204 by capitalizing the first letter of certain clauses in closing statements and changing "Ppart" to "Part."

Maintains that actions to recover property based on fraud or state tax commission actions to collect state taxes are not barred by the time limitations.