Will providing for payment
Sec. 7. (a) This chapter shall not be applicable to estates where
the decedent has, by will, provided for the payment of federal estate
tax either by the estate or by the residue of the estate.
(b) A specific direction in a will to pay federal estate tax from the
testator's estate or the residue of the estate shall be considered a
provision for payment under subsection (a).
(Formerly: Acts 1969, c.175, s.7.) As amended by Acts 1982,
P.L.171, SEC.73; P.L.266-1989, SEC.2.
Last modified: May 27, 2006