32 V.S.A. § 7302 — Apportionment

Unless the will otherwise provides, the tax shall be apportioned among all persons
interested in the estate. The apportionment shall be made in the proportion that
the value of the interest of each person interested in the estate bears to the total
value of the interests of all persons interested in the estate. The values used in
determining the tax shall be used for that purpose. (