A decedent's estate may pay all or part of any tax owed by the decedent's estate to the State by payment in the form of one or more works of art, subject to section 93. An executor, administrator or trustee shall follow the procedure set out in section 93 to make payment in works of art taken from the decedent's estate:

1. 1. Decedent directs If the decedent has so directed by a will; or

   [PL 1979, c. 526, §2 (NEW).]

2. 2. Executor, administrator or trustee finds advantage In the absence of a direction in the decedent's will, if the executor, administrator or trustee finds that this method of payment is advantageous to the estate.

   [PL 1979, c. 526, §2 (NEW).]

PL 1979, c. 526, §2 (NEW).