Uniform Estate Tax Apportionment
§ 44-23.1-2 Apportionment.
Unless the will provides, the tax is apportioned among all persons interested
in the estate. The apportionment is made in the proportion that the value of
the interest of each person interested in the estate bears to the total value
of the interests of all persons interested in the estate. The values used in
determining the tax are used for that purpose.
History of Section.
(P.L. 1971, ch. 155, § 1.)