Sec. 12-402. Tax to be paid by executor or administrator.
Sec. 12-402. Tax to be paid by executor or administrator. So far as is practicable,
the tax shall be paid by the executor or administrator as such out of the estate before its
distribution, unless the decedent's will, if any, otherwise directs. When any property
required to be included in the gross estate does not come into the possession of the
executor or administrator as such, he shall recover from whoever is in possession or
from the persons interested in the estate the proportionate amount of such tax payable
by the persons interested in the estate with which such persons are chargeable under the
provisions of this chapter, and the probate judge may by order direct the payment of
such amount by such person to the executor or administrator.
(1949 Rev., S. 2077.)
Secs. 12-402 to 12-405. Cannot apply retroactively to impair vested rights. 136 C. 126. Cited. Id., 141.