Title 44, Title 44 Title 44

(a) The court having jurisdiction over the administration of the estate of a decedent determines the apportionment of the tax. If there are no probate proceedings, the superior court of the county where the decedent was domiciled at death determines the apportionment of the tax u…

(a) The fiduciary or other person required to pay the tax may withhold from any property of the decedent in his or her possession, distributable to any person interested in the estate, the amount of tax attributable to his or her interest. If the property in possession of the fid…

(a) In making an apportionment, allowances are made for any exemptions granted, any classification made of persons interested in the estate and for any deductions and credits allowed by the law imposing the tax. (b) Any exemption or deduction allowed by reason of the relationship…

No interest in income and no estate for years or for life or other temporary interest in any property or fund is subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder is chargeable aga…

Neither the fiduciary nor other person required to pay the tax is under any duty to institute any suit or proceeding to recover from any person interested in the estate the amount of the tax apportioned to that person until the expiration of the three (3) months next following fi…

Subject to this section, a fiduciary acting in another state or a person required to pay the tax who is domiciled or resident in another state may institute an action in the courts of this state and may recover a proportionate amount of the federal estate tax or an estate tax pay…

This chapter shall be applied and construed as to effectuate its general purpose to make uniform the law with respect to the subject of this chapter among those states, which enact it.