N.Y. EPT Law § 12-1.3

§ 12-1.3 Extent of liability; judgment debtor's right to indemnity and\n contribution\n (a) Although subject, under paragraph (a) of 12-1.1, to a judgment in\nthe full amount of the value of any property received by him, which may\nexceed his ratable obligation as described herein, the maximum liability\nto which a distributee or testamentary beneficiary is subject under this\narticle is his ratable obligation, in the proportion that the value of\nthe decedent's property passing to him bears to the value of all such\nproperty passing to distributees or beneficiaries, as the case may be,\nwithin the same order of liability as his under paragraph (a) of 12-1.2.\n (b) Any person against whom a judgment is obtained under this article,\nupon payment thereof, is entitled:\n (1) To be indemnified by any person prior to liability to him under\nparagraph (a) of 12-1.2, who remains liable under this article but\nagainst whom recovery was not available for a reason set forth in\nsubparagraph (b) (2) of 12-1.1.\n (2) To contribution, for any sum paid in excess of his ratable\nobligation as described in paragraph (a), from any person within the\nsame order of liability as his under paragraph (a) of 12-1.2, but only\nto the extent that such person's ratable obligation is unpaid.\n