Section 2-1.13. Right to recover state estate and gift taxes where decedent

retained interest
    (a)(1) If any part of the gross tax estate on which tax has been  paid
  consists of the value of property included in the gross estate by reason
  of  section  two  thousand  thirty-six  of  the  internal  revenue  code
  (relating to transfers with retained life estate), the decedent's estate
  shall be entitled to recover from the person receiving the property  the
  amount  which  bears  the same ratio to the total tax under this chapter
  which has been paid as
    (A) the value of such property bears to
    (B) the taxable estate.
    (2) Paragraph one shall not apply if the decedent otherwise directs in
  a provision of his will (or a revocable trust) specifically referring to
  this section.
    (b) For purposes of this section, if there is  more  than  one  person
  receiving the property, the right of recovery shall be against each such
  person.
    (c)  In  the  case  of  penalties  and  interest  attributable  to the
  additional taxes described in subsection  (a)  of  this  section,  rules
  similar  to  the  rules of subsections (a) and (b) of this section shall
  apply.
    (d) No person shall be entitled to recover any  amount  by  reason  of
  this section from a trust to which section six hundred sixty-four of the
  internal  revenue  code  applies  (determined  without  regard  to  this
  section).