(a) A fiduciary may defer a distribution of property until the fiduciary is satisfied that adequate provision for payment of the estate tax has been made.
(b) A fiduciary may withhold from a distributee an amount equal to the amount of estate tax apportioned to an interest of the distributee.
(c) As a condition to a distribution, a fiduciary may require the distributee to provide a bond or other security for the portion of the estate tax apportioned to the distributee.
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.