(a) A fiduciary responsible for payment of an estate tax may collect from any person the tax apportioned to and the tax required to be advanced by the person.
(b) Except as otherwise provided in Section 40-15B-6, any estate tax due from a person that cannot be collected from the person may be collected by the fiduciary from other persons in the following order of priority:
(1) any person having an interest in the apportionable estate which is not exonerated from the tax;
(2) any other person having an interest in the apportionable estate;
(3) any person having an interest in the gross estate.
(c) A domiciliary fiduciary may recover from an ancillary personal representative the estate tax apportioned to the property controlled by the ancillary personal representative.
(d) The total tax collected from a person pursuant to this chapter may not exceed the value of the person's interest.
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.