proration statute

proration statute
A statute providing that the amount of estate taxes shall be paid out of the estate before its distribution and shall be equitably prorated among the persons interested in the estate to whom benefit accrues, except as the testator directs otherwise in his will. Anno: 26 ALR2d 927; 37 ALR2d 203. See proration of production.

Ballentine's law dictionary. . 1998.

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