Method of apportionment
Sec. 4. The portion of such federal estate tax 2001 et seq.) to be
paid by each person, heir, or beneficiary of said estate shall be
determined by dividing the value of the property received by such
person, heir or beneficiary, which is included in the net taxable
estate, by the amount of the net taxable estate, and multiplying the
result by the amount of the total federal estate tax paid.
(Formerly: Acts 1969, c.175, s.4.)
Last modified: May 27, 2006