Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-15B-9

Collection of Estate Tax by Fiduciary

Official textalison.legislature.state.al.us

# (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.

Last amended: Act 2007-283, p. 501, §9.

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