The terms "executor," "administrator" and "legal representative," used interchangeably in this chapter, shall be held to mean the executor or administrator or trustee or legal representative of the decedent whose estate is subject to an estate tax under this title. In the event no executor or administrator is appointed and qualified, then the term "executor" as used herein shall be held to mean any person in actual or constructive possession and acting for any estate subject to tax under this chapter.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 15 - Estate and Inheritance Tax.
Section 40-15-1 - Meaning of "Executor," "Administrator" or "Legal Representative".
Section 40-15-2 - Amount of Tax.
Section 40-15-4 - Time of Payment and Filing Return; Extension of Time.
Section 40-15-5 - Amended Return Showing Change in Federal Tax.
Section 40-15-7 - Nonresident Decedents.
Section 40-15-8 - Location of Property for Purposes of Death Taxation.
Section 40-15-9 - Reciprocity; Effect of Unconstitutionality of Section.
Section 40-15-12 - Disposition of Proceeds.
Section 40-15-13 - Lien of State; Affidavit by Personal Representative of Estate.
Section 40-15-14 - Extension of Payment Until Determination of Federal Tax.
Section 40-15-15 - Assessment of Tax Due.
Section 40-15-17 - Property Outside of State.
Section 40-15-18 - State and Federal Estate Taxes to Be Paid Out of Estate Property.