WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

WITH THE DETERMINATION OF THE AMOUNT AND APPORTIONMENT OF THE TAX
SHALL BE APPORTIONED AS PROVIDED IN SUBSECTION (B) OF THIS
SECTION AND CHARGED AND COLLECTED AS A PART OF THE TAX
APPORTIONED. IF THE COURT FINDS THAT IT IS INEQUITABLE TO
APPORTION THE EXPENSES AS PROVIDED IN SUBSECTION (B) OF THIS
SECTION, THE COURT MAY DIRECT AN EQUITABLE APPORTIONMENT.

(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 IS PRIMA FACIE CORRECT.

(D)  METHOD OF PAYMENT.

(1)  THE FIDUCIARY OR OTHER PERSON REQUIRED TO PAY THE
TAX MAY WITHHOLD FROM ANY PROPERTY OF THE DECEDENT THAT IS IN THE
POSSESSION OF THE PERSON AND IS DISTRIBUTABLE TO ANY PERSON
INTERESTED IN THE ESTATE, THE AMOUNT OF TAX ATTRIBUTABLE TO THAT
PERSON'S 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 IN THE ESTATE. IF THE PROPERTY IS NOT IN
THE POSSESSION OF THE FIDUCIARY OR OTHER PERSON REQUIRED TO PAY
THE TAX, THE PERSON MAY RECOVER FROM ANY PERSON INTERESTED IN THE
ESTATE THE AMOUNT OF THE TAX APPORTIONED TO THAT PERSON IN
ACCORDANCE WITH THIS SECTION.

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

(3)  IF THE FIDUCIARY OR OTHER PERSON REQUIRED TO PAY
THE TAX TRANSFERS ANY PROPERTY INCLUDED IN THE ESTATE TO ANOTHER
PERSON, OTHER THAN A BONA FIDE PURCHASER FOR VALUE, THE
TRANSFEREE IS 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 THE TRANSFER, OF ANY
CONSIDERATION GIVEN BY THE TRANSFEREE FOR THE PROPERTY.

(E)  ALLOWANCES 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 TAX.

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