Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 15B - Alabama Uniform Estate Tax Apportionment Act.

Section 40-15B-1 - Short Title. - This chapter may be cited as the Alabama Uniform Estate...

Section 40-15B-2 - Definitions. - In this chapter: (1) "Apportionable estate" means the value of...

Section 40-15B-3 - Apportionment by Will or Other Dispositive Instrument. - (a) Except as otherwise provided in subsection (c), the following...

Section 40-15B-4 - Statutory Apportionment of Estate Taxes. - To the extent that apportionment of an estate tax is...

Section 40-15B-5 - Credits and Deferrals. - Except as otherwise provided in Sections 40-15B-6 and 40-15B-7, the...

Section 40-15B-6 - Insulated Property: Advancement of Tax. - (a) In this section: (1) "Advanced fraction" means a fraction...

Section 40-15B-7 - Apportionment and Recapture of Special Elective Benefits. - (a) In this section: (1) "Special elective benefit" means a...

Section 40-15B-8 - Securing Payment of Estate Tax From Property in Possession of Fiduciary. - (a) A fiduciary may defer a distribution of property until...

Section 40-15B-9 - Collection of Estate Tax by Fiduciary. - (a) A fiduciary responsible for payment of an estate tax...

Section 40-15B-10 - Right of Reimbursement. - (a) A person required under Section 40-15B-9 to pay an...

Section 40-15B-11 - Action to Determine or Enforce Act. - A fiduciary, transferee, or beneficiary of the gross estate may...

Section 40-15B-12 - Uniformity of Application and Construction. - In applying and construing this uniform act, consideration must be...

Section 40-15B-13 - Applicability of Chapter. - (a) Sections 40-15B-1 to 40-15B-12, inclusive, of this chapter do...