Title 7, Chapter 1, Section 821
( 7-1-821)
Without qualifying any other statutory right to setoff or lien and
subject to any contractual provision, if a party to a multiple-party
account is indebted to a financial institution, the financial
institution has a right to setoff against the account in which the
party has or had immediately before his death a present right of
withdrawal. The amount of the account subject to setoff is that
proportion to which the debtor is or was immediately before his
death beneficially entitled and, in the absence of proof of net
contributions, an equal share with all parties having present rights
of withdrawal. | 
