J. MILLARD TAWES, Governor                     1553

receiving the gift. When an interest is subject to a prior present
interest which is not allowable as a deduction the tax apportionable
against the present interest shall be paid from principal.

(c)   Any credit for property previously taxed, any credit for state
death taxes, and any credit for gift taxes or death taxes of a foreign
country, inures to the proportionate benefit of all persons liable to
apportionment.

(d)   To the extent that property passing to or in trust for a sur-
viving spouse or any charitable, public or similar gift or bequest does
not constitute an allowable deduction for purposes of the tax solely
by reason of an inheritance tax or other death tax imposed upon and
deductible from the property, the property shall not be included in
the computation provided for in this Section, and to that extent no
apportionment shall be made against the property. This does not
apply in any instance where the result will be to deprive the estate of a
deduction otherwise allowable under Section 2053 (d) of the Internal
Revenue Code of 1954 of the United States, relating to deduction for
state death taxes on transfers for public, charitable or religious uses.

(6)  No Apportionment between Temporary and Remainder In-
terests—No interest in income and no estate for years or for life or
other temporary interest in any property or fund is subject to appor-
tionment as between the temporary interest and the remainder. The
tax on the temporary interest and the tax, if any, on the remainder is
chargeable against the corpus of the property or funds subject to the
temporary interest and remainder.

(7)  Exoneration of Fiduciary—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 interest in the estate the
amount of the tax apportioned to that person until the expiration of
the six months next following the payment of any tax. If the fiduciary
or other person required to pay the tax cannot collect from any person
interested in the estate the amount of tax apportioned to the person,
the amount not recoverable shall be equitably apportioned among the
other persons interested in the estate who are subject to apportion-
ment.

(8)   Action by Non-Resident, Reciprocity—Subject to this sub-
section, a fiduciary acting in another state or a person required to pay
the tax who is 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 payable to another state or of a
death duty due by a decedent's estate to another state from a person
interested in the estate who is either resident in this state or who
owns property in this state subject to attachment or execution. For
the purpose of the action, the determination of apportionment by the
court having jurisdiction of the administration of the decedent's
estate in the other state is prima facie correct. The provisions of this
subsection apply only if the state in which the determination of appor-
tionment was made affords a substantially similar remedy.

(9)   Uniformity—Such of the provisions of this Section as are uni-
form with statutes enacted in other States shall be so construed as
to effectuate their purpose to make uniform the laws of those States
which enact such provisions.