Sec. 12-397. Reimbursement of others than legal representatives.
Sec. 12-397. Reimbursement of others than legal representatives. If the tax or
any part thereof is paid by, or collected out of that part of the estate passing to or in the
possession of, any person other than the executor or administrator in his capacity as
such, such person shall be entitled to reimbursement out of any part of the estate still
undistributed or to a just and equitable contribution by the persons whose interest in the
estate of the decedent would have been reduced if the tax had been paid before the
distribution of the estate or whose interest is subject to equal or prior liability for the
payment of taxes, debts or other charges against the estate.
(1949 Rev., S. 2071.)
Cited. 136 C. 141.