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(a) A fiduciary responsible for payment of an estate tax may collect from any person the tax apportioned to and the tax required to be advanced by the person.
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(b) Except as otherwise provided in § 28-54-106, any estate tax due from a person that cannot be collected from the person may be collected by the fiduciary from other persons in the following order of priority:
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(1) any person having an interest in the apportionable estate which is not exonerated from the tax;
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(2) any other person having an interest in the apportionable estate;
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(3) any person having an interest in the gross estate.
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(c) A domiciliary fiduciary may recover from an ancillary personal representative the estate tax apportioned to the property controlled by the ancillary personal representative.
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(d) The total tax collected from a person pursuant to this chapter may not exceed the value of the person’s interest.
