§ 28A-27-4. Uncollected tax.
§28A‑27‑4. Uncollected tax.
The personal representativeshall not be under any duty to institute any suit or proceeding to recover fromany person interested in the estate the amount of the tax apportioned to theperson until the expiration of the six months next following finaldetermination of the tax. A personal representative who institutes the suit orproceeding within a reasonable time after the six months' period shall not besubject to any liability or surcharge because any portion of the tax apportionedto any person interested in the estate was collectable at a time following thedeath of the decedent but thereafter became uncollectable. If the personalrepresentative cannot collect from any person interested in the estate theamount of the tax apportioned to the person, the amount not recoverable shallbe apportioned among the other persons interested in the estate who are subjectto apportionment. The apportionment shall be made in the proportion that thevalue of the interest of each remaining person interested in the estate bearsto the total value of the interests of all remaining persons interested in theestate. (1985 (Reg. Sess., 1986), c. 878, s. 1.)