MARVIN MANDEL, Governor                                    1 5 7

(4)   IF THE COURT FINDS THAT THE ASSESSMENT OF
PENALTIES AND INTEREST ASSESSED IN RELATION TO THE TAX IS
DUE TO DELAY CAUSED BY THE NEGLIGENCE OF THE FIDUCIARY,
THE COURT MAY CHARGE THE FIDUCIARY WITH THE AMOUNT OF THE
ASSESSED PENALTIES AND INTEREST.

(5)    IN ANY SUIT OR JUDICIAL PROCEEDING TO
RECOVER FROM ANY PERSON INTERESTED IN THE ESTATE THE
AMOUNT OF THE TAX APPORTIONED TO THE PERSON IN ACCORDANCE
WITH THIS SECTION, THE DETERMINATION OF THE COURT IN
RESPECT THERETO IS PRIMA FACIE CORRECT.

(D)   METHOD OF PROBATION.

(1)   THE FIDUCIARY OR OTHER PERSON REQUIRED TO
PAY THE TAX MAY WITHHOLD FROM ANY PROPERTY OF THE
DECEDENT IN HIS POSSESSION, DISTRIBUTABLE TO ANY PERSON
INTERESTED IN THE ESTATE, THE AMOUNT OF TAX ATTRIBUTABLE
TO HIS INTEREST. IF THE PROPERTY IN THE POSSESSION OF
THE FIDUCIARY OR OTHER PERSON REQUIRED TO PAY THE TAX AND
DISTRIBUTABLE TO ANY PERSON INTERESTED IN THE ESTATE IS
INSUFFICIENT TO SATISFY THE PROPORTIONATE AMOUNT OF THE
TAX DETERMINED TO BE DUE FROM THE PERSON, THE FIDUCIARY
OR OTHER PERSON REQUIRED TO PAY THE TAX MAY RECOVER THE
DEFICIENCY FROM THE PERSON INTERESTED IF THE ESTATE. IF
THE PROPERTY IS NOT IN THE POSSESSION OF THE FIDUCIARY OR
OTHER PERSON REQUIRED TO PAY THE TAX, THE FIDUCIARY OR
OTHER PERSON REQUIRED TO PAY THE TAX MAY RECOVER FROM ANY
PERSON INTERESTED IN THE ESTATE THE AMOUNT OF THE TAX
APPORTIONED TO THE PERSON IN ACCORDANCE WITH THIS
SECTION.

(2)    IF PROPERTY HELD BY THE FIDUCIARY OF
OTHER PERSON IS DISTRIBUTED PRIOR TO FINAL APPORTIONMENT
OF THE TAX, THE FIDUCIARY OR OTHER PERSON MAY REQUIRE THE
DISTRIBUTED TO PROVIDE A BOND OR OTHER SECURITY FOR THE
APPORTIONMENT LIABILITY IN THE FORM AND AMOUNT PRESCRIBED
BY THE FIDUCIARY, WITH THE APPROVAL OF THE COURT.

(3)    IF THE FIDUCIARY OR OTHER PERSON
TRANSFERS ANY PROPERTY INCLUDED IN THE ESTATE TO ANOTHER
PERSON, OTHER THAN A BONA FIDE PURCHASES FOR VALUE, SUCH
TRANSFEREE SHALL BE JOINTLY AND SEVERALLY LIABLE WITH THE
TRANSFEROR FOR THE AMOUNT OF TAX APPORTIONED TO THE
TRANSFEROR UNDER THIS SECTION, LESS THE VALUE AT THE TIME
OF SUCH TRANSFER OF ANY CONSIDERATION FURNISHED BY THE
TRANSFEREE FOR SUCH PROPERTY.

(E)     ALLOWANCE FOR EXEMPTIONS, DEDUCTIONS AND
CREDITS.

(1) IN MAKING AN APPORTIONMENT, ALLOWANCES
SHALL BE MADE FOR ANY EXEMPTIONS GRANTED, AND FOR ANY
DEDUCTIONS AND CREDITS ALLOWED BY THE LAW IMPOSING THE