Section 14Sec./Art. 14

Section 91 of the National Internal Revenue Code of 1997, as amended, is hereby further amended to read as follows:

"Section 91. Payment of Tax. -

(A) Time of Payment. - The estate tax imposed by Section 84 shall be paid, either electronically or manually, at the time the return is filed by the executor, administrator, or the heirs.

x x x

(D) Liability for Payment. - The estate tax imposed by Section 84 shall be paid, either electronically or manually, by the executor or administrator before delivery to any beneficiary of his distributive share of the estate. Such beneficiary shall to the extent of his distributive share of the estate, be subsidiary liable for the payment of such portion of the estate tax as his distributive share bears to the value of the total net estate.

x x x."