- Statutes providing in effect that the amount of an estate tax, state or federal, shall be paid out of the state before its distribution and shall be equitably prorated among the persons interested in the estate to whom benefit accrues, except as the decedent has directed otherwise in his will. Annos: 26 ALR2d 927; 37 ALR2d 203. See apportionment of direct taxes.
Ballentine's law dictionary. Anderson, W.S.. 1998.
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