MARVIN MANDEL, Governor                            79

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 the
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.

(f)    No apportionment between temporary and remainder inter-
ests. No interest in income and no estate for years or for life or other
temporary interest in any property or fund is subject to apportion-
ment 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.

(g)    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 interested in the estate
the amount of the tax apportioned to that person until the expira-
tion 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 appor-
tioned among the other persons interested in the estate who are sub-
ject to apportionment.

(h) Action by nonresident. Subject to this subsection, a fidu-
ciary 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
apportionment was made affords a substantially similar remedy.

(i) Uniformity of construction. Such of the provisions of this
section as are uniform 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.

(j) Short title. This section may be cited as the Uniform Estate
Tax Apportionment Act.

(K) APPLICABILITY. EXCEPT AS OTHERWISE PRO-
VIDED IN THE WILL, OR OTHER CONTROLLING INSTRU-
MENT, THE VARIOUS PROVISIONS OF THIS SECT