Alabama § 40-15-1 Meaning of “Executor,” “Administrator” or “Legal Representative”

Alabama Statutes

§ 40-15-1 — Meaning of “Executor,” “Administrator” or “Legal Representative”

Alabama § 40-15-1

Title 40Revenue and Taxation

Ch. 15Estate and Inheritance Tax

This text of Alabama § 40-15-1 (Meaning of “Executor,” “Administrator” or “Legal Representative”) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 40-15-1 (2026).

Text

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.

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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.