Heirs and beneficiaries; charitable or marital deduction or
exemption
Sec. 2. Unless a decedent shall otherwise direct by will, the
federal estate tax imposed upon decedent's estate, shall be
apportioned among all of the persons, heirs and beneficiaries of
decedent's estate who receive any property which is includable in the
total gross estate of said decedent for the purpose of determining the
amount of federal estate tax to be paid by said estate, Provided, That
no part of the federal estate tax shall be apportioned against property
which, in the absence of any apportionment whatsoever, whould
qualify for any charitable, marital or other deduction or exemption,
nor against recipients of such property on account thereof.
(Formerly: Acts 1969, c.175, s.2.)
Last modified: May 27, 2006