How estate taxes are split when no will or trust says otherwise

To the extent that apportionment of an estate tax is not controlled by an instrument described in section 560:3-1303, and except as otherwise provided in sections 560:3-1306 and 560:3-1307, the following rules shall apply: (1) Subject to paragraphs (2), (3), and (4), the estate tax shall be apportioned ratably to each person that has an interest in the apportionable estate; (2) A generation-skipping transfer tax incurred on a direct skip taking effect at death shall be charged to the person to which the interest in property is transferred; (3) If property is included in the decedent's gross estate because of section 2044 of the Internal Revenue Code of 1986, as amended, or any similar estate tax provision, the difference between the total estate tax for which the decedent's estate is liable and the amount of estate tax for which the decedent's estate would have been liable if the property had not been included in the decedent's gross estate shall be apportioned ratably among the holders of interest in the property. The balance of the tax, if any, shall be apportioned ratably to each other person having an interest in the apportionable estate; and (4) Except as otherwise provided in section 560:3-1303(b)(4) and except as to property to which section 560:3-1307 applies, an estate tax apportioned to persons holding interests in property subject to a time-limited interest shall be apportioned, without further apportionment, to the principal of that property.