will, the inheritance tax, including interest, on the transfer
of property which passes by will other than absolutely and in
fee, and which is not part of the residuary estate, shall be
paid out of the residuary estate and charged in the same manner
as a general administration expense of the estate. The payment
shall be made by the personal representative and, if not so
paid, shall be made by the transferee of the residuary estate.
(d) In the absence of a contrary intent appearing in the
inter vivos trust, the inheritance tax, including interest, on
the transfer of property which passes other than absolutely and
in fee by inter vivos trust, and which is not part of the
residue of the inter vivos trust, shall be paid out of the
residue of the trust and charged in the same manner as a general
administration expense of the trust. The payment shall be made
by the trustee and, if not so paid, shall be made by the
transferee of the residue of the trust.
(e) In the absence of a contrary intent appearing in the
will or other instrument of transfer, the inheritance tax, in
the case of a transfer of any estate, income or interest for a
term of years, for life or for other limited period, shall be
paid out of the principal of the property by which the estate,
income or interest is supported, except as otherwise provided in
subsection (c) or (d). The payment shall be made by the personal
representative or trustee and, if not so paid, shall be made by
the transferee of such principal.
(e.1) In the absence of a contrary intent appearing in the
will or other instrument of transfer creating the trust or
similar arrangement, and in the absence of a contrary intent
appearing in the will or other instrument of transfer of the
surviving spouse which expressly refers to the trust or similar
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