§ 4-1.1 Descent and distribution of a
The property of a decedent not disposed of by will shall be distributed as
provided in this section. In computing said distribution, debts,
administration expenses and reasonable funeral expenses shall be deducted
but all estate taxes shall be disregarded, except that nothing contained
herein relieves a distributee from contributing to all such taxes the
amounts apportioned against him or her under 2-1.8.
Distribution shall then be as follows:
(a) If a decedent is survived by:
(1) A spouse and issue, fifty thousand dollars
and one-half of the residue to the spouse, and the balance thereof to the
issue by representation.
(2) A spouse and no issue, the whole to the spouse.
(3) Issue and no spouse, the whole to the issue, by representation.
(4) One or both parents, and no spouse and no issue, the whole to the
surviving parent or parents.
(5) Issue of parents, and no spouse, issue or parent, the whole to the issue
of the parents, by representation.