§ 28A-27-2. Apportionment.
§28A‑27‑2. Apportionment.
(a) Except as otherwiseprovided in subsection (b) of this section, or in G.S. 28A‑27‑5,G.S. 28A‑27‑6, or G.S. 28A‑27‑8, the tax shall beapportioned among all persons interested in the estate in the proportion thatthe value of the interest of each person interested in the estate bears to thetotal value of the interests of all persons interested in the estate. Thevalues as finally determined for federal estate tax purposes shall be used forthe purposes of this computation.
(b) In the event thedecedent's will provides a method of apportionment of the tax different fromthe method provided in subsection (a) above, the method described in the willshall control. However, in the case of any will executed on or after October 1,1986, a general direction in the will that taxes shall not be apportioned,whether or not referring to this Article, but shall be paid from the residuaryportion of the estate shall not, unless specifically stated otherwise, apply totaxes imposed on assets which are includible in the valuation of the decedent'sgross estate for federal estate tax purposes only by reason of Sections 2041,2042 or 2044 of the Internal Revenue Code of 1954 or corresponding provisionsof any subsequent tax law. In the case of an estate administered under any willexecuted on or after October 1, 1986, in the event that the estate taxcomputation involves assets described in the preceding sentence, unlessspecifically stated otherwise, apportionment shall be made against such assetsand the tax so apportioned shall be recovered from the persons receiving suchassets as provided in Sections 2206, 2207 or 2207A of the Internal Revenue Codeof 1954 or corresponding provisions of any subsequent tax law. (1985(Reg. Sess., 1986), c. 878, s. 1; 1987, c. 694, s. 1.)