Section 75-2-102 - Intestate share of spouse(1) The intestate share of a decedent's surviving spouse is: (a) the entire intestate estate if: (i) no descendant of the decedent survives the decedent; or(ii) all of the decedent's surviving descendants are also descendants of the surviving spouse;(b) the first $75,000, plus 1/2 of any balance of the intestate estate, if one or more of the decedent's surviving descendants are not descendants of the surviving spouse.(2) For purposes of Subsection (1)(b), if the intestate estate passes to both the decedent's surviving spouse and to other heirs, then any nonprobate transfer, as defined in Section 75-2-206, received by the surviving spouse is added to the probate estate in calculating the intestate heirs' shares and is conclusively treated as an advancement under Section 75-2-109 in determining the spouse's share.Amended by Chapter 93, 2010 General Session.