Apportionment of Federal Estate Tax

Short title.

Definitions.

Proration of tax among persons interested in estate

Direction for apportionment of estate tax: Precedence

Jurisdiction of court

Present and future estates: Charge of tax against corpus without apportionment.

Property not possessed by personal representative: Recovery from person in possession or interested in estate

Court order directing amounts of tax to be charged against or paid by takers of estate.

Retention of jurisdiction by court.

Apportionment of tax and expenses imposed and incurred on property located or administered in this State in estate of nonresident.