Collection of estate tax by fiduciary.

A. A fiduciary responsible for payment of an estate tax may collect from any person the tax apportioned to and the tax required to be advanced by the person. B. Except as otherwise provided in Section 10 [45-3-925 NMSA 1978] of this act, any estate tax due from a person that cannot be collected from the person may be collected by the fiduciary from other persons in the following order of priority: (1) any person having an interest in the apportionable estate that is not exonerated from the tax; (2) any other person having an interest in the apportionable estate; and (3) any person having an interest in the gross estate. C. A domiciliary fiduciary may recover from an ancillary personal representative the estate tax apportioned to the property controlled by the ancillary personal representative. D. The total tax collected from a person pursuant to the Uniform Estate Tax Apportionment Act [45-3-920 to 45-3-930 NMSA 1978] may not exceed the value of the person's interest.