# Idaho Code § 15-2-110: 15-2-110 ADVANCEMENTS

> Idaho · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ID_T15_C2_S15-2-110

## Section

- **Citation:** Idaho Code § 15-2-110
- **Heading:** 15-2-110 ADVANCEMENTS
- **Jurisdiction:** Idaho
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Idaho Code / Title 15 / Chapter 2 / Section 15-2-110

## Text

PART 1.

INTESTATE SUCCESSION

15-2-110. Advancements. If a person dies intestate as to all his estate, property which he gave in his lifetime to an heir is treated as an advancement against the latter's share of the estate only if declared in a contemporaneous writing by the decedent or acknowledged in writing by the heir to be an advancement. For this purpose the property advanced is valued as of the time the heir came into possession or enjoyment of the property or as of the time of death of the decedent, whichever first occurs. If the recipient of the property fails to survive the decedent, the property is not taken into account in computing the intestate share to be received by the recipient's issue, unless the declaration or acknowledgment provides otherwise. If an advancement exceeds the share of the heir, no refund is required.

History:

[I.C., sec. 15-2-110, as added by 1971, ch. 111, sec. 1, p. 233.]

## Nearby sections

- [Idaho Code § 15-2-101 15-2-101 INTESTATE ESTATE.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T15_C2_S15-2-101.md)
- [Idaho Code § 15-2-102 15-2-102 SHARE OF THE SPOUSE.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T15_C2_S15-2-102.md)
- [Idaho Code § 15-2-103 15-2-103 SHARE OF HEIRS OTHER THAN SURVIVING SPOUSE.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T15_C2_S15-2-103.md)
- [Idaho Code § 15-2-104 15-2-104 REQUIREMENT THAT HEIR SURVIVE DECEDENT FOR 120 HOURS.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T15_C2_S15-2-104.md)
- [Idaho Code § 15-2-106 15-2-106 REPRESENTATION.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T15_C2_S15-2-106.md)
- [Idaho Code § 15-2-107 15-2-107 KINDRED OF HALF BLOOD.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T15_C2_S15-2-107.md)
- [Idaho Code § 15-2-108 15-2-108 AFTERBORN HEIRS.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T15_C2_S15-2-108.md)
- [Idaho Code § 15-2-109 15-2-109 MEANING OF CHILD AND RELATED TERMS.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T15_C2_S15-2-109.md)
- [Idaho Code § 15-2-110 15-2-110 ADVANCEMENTS.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T15_C2_S15-2-110.md)
- [Idaho Code § 15-2-111 15-2-111 DEBTS TO DECEDENT.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T15_C2_S15-2-111.md)
- [Idaho Code § 15-2-112 15-2-112 ALIENAGE.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T15_C2_S15-2-112.md)
- [Idaho Code § 15-2-114 15-2-114 PERSONS RELATED TO DECEDENT THROUGH TWO LINES.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T15_C2_S15-2-114.md)
- [Idaho Code § 15-2-201 15-2-201 QUASI-COMMUNITY PROPERTY.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T15_C2_S15-2-201.md)
- [Idaho Code § 15-2-202 15-2-202 AUGMENTED ESTATE.](https://www.frixlaw.com/law-library/statutes/STATE_ID_T15_C2_S15-2-202.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ID_T15_C2_S15-2-110. Check the current official text before relying on it. Not legal advice.