If the tax or a part of the tax is paid or collected out of that part of the estate passing to or in possession of a person other than the executor in the capacity of executor, the person is entitled to a reimbursement out of a part of the estate still undistributed or by a just and equitable contribution by the person whose interest in the estate of the decedent would have been reduced if the tax had been paid before the distribution of the estate or whose interest in the estate is subject to an equal or prior liability for the payment of tax, debts, or other charges against the estate, it being the purpose and intent of this section that so far as is practical and unless otherwise directed by the will of the decedent, the tax shall be paid out of the estate before its distribution; but the department is not charged with enforcing contribution from a person.
Section: Previous 43.31.131 43.31.141 43.31.151 43.31.161 43.31.171 43.31.181 43.31.191 43.31.201 43.31.211 43.31.221 43.31.230 43.31.240 43.31.250 43.31.260 43.31.270 NextLast modified: November 15, 2016