There is a newer version
of
this Section
2021 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 15 - Estate and Inheritance Tax.
Section 40-15-1 - Meaning of "Executor," "Administrator" or "Legal Representative".
Universal Citation: AL Code § 40-15-1 (2021)
Section 40-15-1
Meaning of "executor," "administrator" or "legal representative".
The terms "executor," "administrator" and "legal representative," used interchangeably in this chapter, shall be held to mean the executor or administrator or trustee or legal representative of the decedent whose estate is subject to an estate tax under this title. In the event no executor or administrator is appointed and qualified, then the term "executor" as used herein shall be held to mean any person in actual or constructive possession and acting for any estate subject to tax under this chapter.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §433.)
Disclaimer: These codes may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
