Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-15B-13
Applicability of Chapter
Official textalison.legislature.state.al.us
# (a)
Sections 40-15B-1 to 40-15B-12, inclusive, of this chapter do not apply with respect to a decedent who dies before January 1, 2008, nor with respect to a decedent who dies after December 31, 2007, if the decedent continuously lacked testamentary capacity from January 1, 2008, until the date of death.
# (b)
Notwithstanding the preceding, Sections 40-15B-1 to 40-15B-12, inclusive, of this chapter shall apply with respect to a decedent to whom the provisions would not otherwise apply if the decedent expressly and unambiguously directs that the provisions shall apply to such decedent.
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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