Section 2044. Of the Internal Revenue Code of 1986 as from time to time amended,

the  decedent's  estate  shall  be  entitled  to recover from the person
  receiving the property the amount by which the total tax  under  article
  twenty-six  of  the  tax  law  which has been paid exceeds the total tax
  under such article which would have been payable if the  value  of  such
  property had not been included in the gross tax estate.
    (B)  Clause  (A)  of this subparagraph shall not apply if the decedent
  specifically directs otherwise by will.
    (2) For the purposes of this paragraph, if  there  is  more  than  one
  person  receiving  the  property, the right of recovery shall be against
  each such person.
    (3) In the case of penalties and interest attributable  to  additional
  taxes  described in subparagraph (1) of this paragraph, rules similar to
  subparagraphs (1) and (2) of this paragraph shall apply.
    (e) In all cases in which any property required to be included in  the
  gross  tax estate does not come into the possession of the fiduciary, he
  is authorized to, and shall recover from the persons benefited  or  from
  any person in possession of such property the ratable amounts of the tax
  and  any  interest  payable  by the persons benefited. The surrogate may
  direct the payment thereof to the fiduciary and may charge such payments
  against the interests of the persons benefited  in  any  assets  in  the
  possession of the fiduciary or any other person. If the fiduciary cannot
  recover  the amount of the tax and interest apportioned against a person
  benefited, such amount may be charged in such manner  as  the  surrogate
  determines.
    (f)  No  fiduciary is required to pay over or distribute to any person
  other than the fiduciary charged with the duty to collect  and  pay  the
  tax  any  fund  or  property  with respect to which the tax is or may be
  imposed until the  amount  of  the  tax  apportioned  or  which  may  be
  apportioned  against such fund or property and any interest due from the
  persons entitled thereto  is  paid  or,  where  the  tax  has  not  been
  determined or apportionment made, unless and until adequate security for
  such  payment  is  furnished  to  the  fiduciary  making such payment or
  distribution.
    (g) The surrogate shall make such preliminary, intermediate  or  final
  decrees  or  orders  in  the  proceeding,  as  he  shall deem advisable,
  tentatively or finally apportioning the tax and any interest,  directing
  the  fiduciary  to  collect the apportioned amounts from the property or
  interests  in  his  possession  of  any  persons   against   whom   such
  apportionment has been made and directing all other persons against whom
  the  tax  and  any interest are apportioned or from whom any part of the
  tax  and  any  interest  may  be  recovered  to  make  payment  of  such

  apportioned  amounts to such fiduciary; and if it is ascertained in such
  proceeding that  the  property  in  the  possession  of  the  fiduciary,
  otherwise  payable  to  a  person  liable  for  any  part of the tax and
  interest, is insufficient to discharge the liability of such person, the
  surrogate  may  direct  that  the  balance of the apportioned amount due
  shall be paid to the fiduciary by such other person. If, in  the  course
  of  the  proceeding, it is ascertained that more than the ratable amount
  of the tax and interest due from any person has been paid by him  or  in
  his  behalf the surrogate may direct an appropriate reimbursement of the
  overpayment.
    (h) If the surrogate apportions any part of the tax against any person
  interested in non-testamentary property or apportions the tax among  the
  respective interests created by any non-testamentary instrument, he may,
  in  his  discretion,  assess  against  such  property  or  interests, an
  equitable share of the expense in connection with the  determination  of
  the  tax  and  the  apportionment  thereof. Whenever an attorney renders
  services to the estate or to its personal  representative  resulting  in
  the  exclusion  from  the  gross  taxable estate of any non-testamentary
  property or interests created by any  non-testamentary  instrument,  the
  surrogate  may,  in  his  discretion,  assess  against  such property or
  interests an equitable share of the compensation for such legal services
  rendered to the estate or to its personal representative  in  proportion
  to  the  benefit  received  by  such  property  or  interests  from such
  services, unless the decedent's will or the non-testamentary  instrument
  contains  a  direction  that  no portion of the tax shall be apportioned
  against such non-testamentary property or against interests  created  by
  any  non-testamentary  instrument. The surrogate may retain jurisdiction
  of  any  proceeding  until  the  purposes  of  this  section  have  been
  accomplished.