A fiduciary, transferee, or beneficiary of the gross estate may maintain an action for declaratory judgment to have a court determine and enforce this chapter. In the case of an estate that is being administered in a probate court that has equity powers, the fiduciary, transferee, or beneficiary may maintain such action in such probate court which shall have jurisdiction over such actions concurrent with the circuit court. In all other cases, the circuit court shall have exclusive jurisdiction.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 15B - Alabama Uniform Estate Tax Apportionment Act.
Section 40-15B-1 - Short Title.
Section 40-15B-2 - Definitions.
Section 40-15B-3 - Apportionment by Will or Other Dispositive Instrument.
Section 40-15B-4 - Statutory Apportionment of Estate Taxes.
Section 40-15B-5 - Credits and Deferrals.
Section 40-15B-6 - Insulated Property: Advancement of Tax.
Section 40-15B-7 - Apportionment and Recapture of Special Elective Benefits.
Section 40-15B-8 - Securing Payment of Estate Tax From Property in Possession of Fiduciary.
Section 40-15B-9 - Collection of Estate Tax by Fiduciary.
Section 40-15B-10 - Right of Reimbursement.
Section 40-15B-11 - Action to Determine or Enforce Act.
Section 40-15B-12 - Uniformity of Application and Construction.