§ 28-54-109. Collection of estate tax by fiduciary
(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. (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 […]
§ 28-54-110. Right of reimbursement
(a) A person required under § 28-54-109 to pay an estate tax greater than the amount due from the person under § 28-54-103 or § 28-54-104 has a right to reimbursement from another person to the extent that the other person has not paid the tax required by § 28-54-103 or § 28-54-104 and a […]
§ 28-54-101. Short title
This chapter may be cited as the Uniform Estate Tax Apportionment Act.
§ 28-54-102. Definitions
In this chapter: (1) “Apportionable estate” means the value of the gross estate as finally determined for purposes of the estate tax to be apportioned reduced by: (A) any claim or expense allowable as a deduction for purposes of the tax; (B) the value of any interest in property that, for purposes of the tax, […]
§ 28-54-103. Apportionment by will or other dispositive instrument
(a) Except as otherwise provided in subsection (c), the following rules apply: (1) To the extent that a provision of a decedent’s will expressly and unambiguously directs the apportionment of an estate tax, the tax must be apportioned accordingly. (2) Any portion of an estate tax not apportioned pursuant to paragraph (1) must be apportioned […]