Alabama § 40-15B-9 Collection of Estate Tax by Fiduciary

Alabama Statutes

§ 40-15B-9 — Collection of Estate Tax by Fiduciary

Alabama § 40-15B-9

Title 40Revenue and Taxation

Ch. 15BAlabama Uniform Estate Tax Apportionment Act

This text of Alabama § 40-15B-9 (Collection of Estate Tax by 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-9 (2026).

Text

(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 coll

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(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.