Sec. 7. (a) This chapter shall not be applicable to estates where the decedent has, by will, provided for the payment of federal estate tax either by the estate or by the residue of the estate.
(b) A specific direction in a will to pay federal estate tax from the testator's estate or the residue of the estate shall be considered a provision for payment under subsection (a).
Formerly: Acts 1969, c.175, s.7. As amended by Acts 1982, P.L.171, SEC.73; P.L.266-1989, SEC.2.