§ 64.1-165. Contrary provisions of will or other instrument to govern
None of the foregoing provisions of this article shall in any way impair the right or power of any person by will or by written instrument executed inter vivos to make direction for the payment of such estate taxes and to designate the fund or funds or property out of which such payment shall be made. Such funds or property which may be so designated may specifically include (in addition to any property passing by testate or intestate succession) any property, interest or benefit included in such person's estate for estate tax purposes which passes pursuant to an instrument other than such person's will (an "includable beneficial interest"). Unless a larger amount is charged to a particular includable beneficial interest by the instrument creating the interest, the maximum amount of tax with which each such includable beneficial interest may be charged shall be limited to its share, determined in the same manner provided in § 64.1-161 for the apportionment of taxes.
(Code 1950, § 64-155; 1968, c. 656; 1994, c. 917.)
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