Payment; recovery
Sec. 3. The personal representative of decedent's estate or the
person paying the federal estate tax imposed upon said estate by said
United States revenue code shall be entitled to recover such tax so
paid proportionately from each such person, heir, or beneficiary as
is hereinafter provided.
(Formerly: Acts 1969, c.175, s.3.)
Last modified: May 27, 2006