Alabama § 40-15B-8 Securing Payment of Estate Tax from Property in Possession of Fiduciary

Alabama Statutes

§ 40-15B-8 — Securing Payment of Estate Tax from Property in Possession of Fiduciary

Alabama § 40-15B-8

Title 40Revenue and Taxation

Ch. 15BAlabama Uniform Estate Tax Apportionment Act

This text of Alabama § 40-15B-8 (Securing Payment of Estate Tax from Property in Possession of Fiduciary) 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 § 40-15B-8 (2026).

Text

(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.

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(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.