Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-15B-11
Action to Determine or Enforce Act
Official textalison.legislature.state.al.us
A fiduciary, transferee, or beneficiary of the gross estate may maintain an action for declaratory judgment to have a court determine and enforce this chapter. In the case of an estate that is being administered in a probate court that has equity powers, the fiduciary, transferee, or beneficiary may maintain such action in such probate court which shall have jurisdiction over such actions concurrent with the circuit court. In all other cases, the circuit court shall have exclusive jurisdiction.
Source: view the official text
In this chapter (13 sections)
- 40-15B-1 · Short Title
- 40-15B-2 · Definitions
- 40-15B-3 · Apportionment by Will or Other Dispositive Instrument
- 40-15B-4 · Statutory Apportionment of Estate Taxes
- 40-15B-5 · Credits and Deferrals
- 40-15B-6 · Insulated Property: Advancement of Tax
- 40-15B-7 · Apportionment and Recapture of Special Elective Benefits
- 40-15B-8 · Securing Payment of Estate Tax from Property in Possession…
- 40-15B-9 · Collection of Estate Tax by Fiduciary
- 40-15B-10 · Right of Reimbursement
- 40-15B-11 · Action to Determine or Enforce Act
- 40-15B-12 · Uniformity of Application and Construction
- 40-15B-13 · Applicability of Chapter