§ 2-10-105 — Withholding upon distribution of estate; right to recover deficiency; security required if distribution made prior to final apportionment

(a) The fiduciary or other person in possession of the
property of the decedent required to pay the tax may withhold
from any property distributable to any person interested in the
estate, upon his distribution to him, the amount of tax
attributable to his interest. If the property in possession of
the fiduciary or other person required to pay the tax and
distributable to any person interested in the estate is
insufficient to satisfy the proportionate amount of the tax
determined to be due from the person, the fiduciary or other
person required to pay the tax may recover the deficiency from
the person interested in the estate. If the property is not in
the possession of the fiduciary or other person required to pay
the tax, the fiduciary or the other person required to pay the
tax may recover from any person interested in the estate the
amount of the tax apportioned to the person in accordance with
this act.
(b) If property held by the fiduciary is distributed prior
to final apportionment of the tax, the distributee shall provide
a bond or other security for the apportionment liability in the
form and amount prescribed by the fiduciary, with the approval
of the probate court having jurisdiction of the administration
of the estate.