§ 2-1.14 Right to recover state estate and gift taxes where decedent

retained interest

(a)(1) If any part of the gross tax estate on which tax has been paid
consists of the value of property included in the gross estate by reason
of section two thousand thirty-six of the internal revenue code
(relating to transfers with retained life estate), the decedent's estate
shall be entitled to recover from the person receiving the property the
amount which bears the same ratio to the total tax under this chapter
which has been paid as

(A) the value of such property bears to

(B) the taxable estate.

(2) Paragraph one shall not apply if the decedent otherwise directs in
a provision of his will (or a revocable trust) specifically referring to
this section.

(b) For purposes of this section, if there is more than one person
receiving the property, the right of recovery shall be against each such
person.

(c) In the case of penalties and interest attributable to the
additional taxes described in subsection (a) of this section, rules
similar to the rules of subsections (a) and (b) of this section shall
apply.

(d) No person shall be entitled to recover any amount by reason of
this section from a trust to which section six hundred sixty-four of the
internal revenue code applies (determined without regard to this
section).