33. Where by his will or any other deed, the deceased had stipulated that the duties owing by a person to whom property is transmitted owing to death be paid or reimbursed by another person, any property used for such payment or reimbursement is deemed to be property transmitted owing to the death of the first person and must be added to his share.
1972, c. 29, s. 15; 1973, c. 17, s. 168.