Deduction of amounts; action for recovery
Sec. 6. The personal representative of decedent's estate shall, prior
to final distribution of the estate, deduct the amount of federal estate
tax apportioned to each heir or beneficiary, if such personal
representative is in possession of sufficient property distributable to
such heir or beneficiary to pay such apportioned share of said federal
estate tax. In the event that such personal representative does not
have property of at least the value of such apportioned share of said
federal estate tax, said personal representative may recover such
apportioned share by an action in court.
(Formerly: Acts 1969, c.175, s.6.)
Last modified: May 27, 2006