19-3B-303
Section 19-3B-303 Representation by fiduciaries and ancestors. To the extent there is no conflict
of interest between the representative and the person represented or among those being represented
with respect to a particular question or dispute: (1) a conservator may represent and bind
the estate that the conservator controls; (2) a guardian may represent and bind the ward if
a conservator of the ward's estate has not been appointed; (3) an agent having authority to
act with respect to the particular question or dispute may represent and bind the principal;
(4) a trustee may represent and bind the beneficiaries of the trust; (5) a personal
representative of a decedent's estate may represent and bind persons interested in the estate;
and (6) a parent or other direct ancestor may represent and bind the minor or unborn issue
if a conservator or guardian for the issue has not been appointed. (Act 2006-216, p. 314,
§1.)...
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40-15-17
Section 40-15-17 Property outside of state. In the event that the estate of any decedent taxable
hereunder shall include property situated outside of the state, the proportion of the federal
estate tax leviable hereunder against or in respect to the property of the estate subject
to the tax imposed hereby shall be that proportion which the property of the estate within
or subject to the tax jurisdiction bears to the gross value of the estate of the decedent
not so subject to taxation. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §446.)...
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40-15B-3
that a person receiving an interest in property under an instrument is to be exonerated from
the responsibility to pay an estate tax that would otherwise be apportioned to the interest,
the tax attributable to the exonerated interest must be apportioned ratably among the other
persons receiving interests in the apportionable estate that are not exonerated from apportionment
of the tax. (A) Unless the decedent expressly and unambiguously directs to the contrary, a
person receiving objects of personal use or ornament, including, but not limited to,
wearing apparel, jewelry, books, pictures, art objects, sports equipment, hobby equipment,
collections, automobiles, watercrafts, airplanes, household furniture and furnishings, by
specific gifts or specific bequests pursuant to the provisions of a will or a revocable trust
or by right of survivorship, is exonerated under this paragraph, up to a maximum of $100,000
of the interest received by the person, from the responsibility to pay the...
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40-15B-9
Section 40-15B-9 Collection of estate tax by fiduciary. (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. (Act 2007-283, p. 501, §9.)...
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43-2-831
Section 43-2-831 Time of accrual of duties and powers. The duties and powers of a personal
representative commence upon appointment. The powers of a personal representative relate
back in time to give acts by the person appointed which are beneficial to the estate occurring
prior to appointment the same effect as those occurring thereafter. Prior to appointment,
a person named personal representative in a will may carry out written instructions
of the decedent relating to the decedent's body, funeral, and burial arrangements. A personal
representative may ratify and accept acts on behalf of the estate done by others where the
acts would have been proper for a personal representative. (Acts 1993, No. 93-722,
p. 1411, §2.)...
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43-2-834
Section 43-2-834 Personal representative to proceed without court order; exception.
A personal representative shall proceed expeditiously with the settlement and distribution
of a decedent's estate, and except as otherwise specified by law or ordered by the court,
shall do so without adjudication, order, or direction of the court, but the personal
representative may invoke the jurisdiction of the court to resolve any questions concerning
the estate or its administration. (Acts 1993, No. 93-722, p. 1411, §5.)...
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6-2-9
Section 6-2-9 Suspension of limitation - Claims against estates. Where a claim against the
estate of a decedent has been duly presented, the limitation for the commencement of an action
thereon is suspended until the personal representative, heir, or devisee of such decedent
shall, by notice in writing, dispute the validity of such claim in whole or in part. (Code
1896, §2817; Code 1907, §4856; Code 1923, §8970; Acts 1939, No. 517, p. 806; Code 1940,
T. 7, §30.)...
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6-5-411
Section 6-5-411 Injuries to decedent's property resulting from wrongful act, etc., causing
death. (a) The personal representative of a deceased person may commence an action
in a court of competent jurisdiction within the State of Alabama, and not elsewhere, and recover
such damages as the jury may assess for injuries or damages to the property of the decedent
resulting from the same wrongful act, omission, or negligence which caused the death of the
decedent, provided the decedent could have commenced such action if the wrongful act, omission,
or negligence causing the property damage had not also caused his death. (b) Such action may
be commenced though there has not been prosecution, conviction, or acquittal of the defendant
for the wrongful act, omission, or negligence; and it shall not abate by the death of the
defendant, but may be revived against his personal representative. (c) The damages
recovered are not subject to the payment of the debts or liabilities of the decedent, but...

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19-1A-8
Section 19-1A-8 (Effective January 1, 2018) Disclosure of other digital assets of deceased
user. Unless the user prohibited disclosure of digital assets or the court directs otherwise,
a custodian shall disclose to the personal representative of the estate of a deceased
user a catalogue of electronic communications sent or received by the user and digital assets,
other than the content of electronic communications, of the user, if the representative gives
the custodian: (1) a written request for disclosure in physical or electronic form; (2) a
copy of the death certificate of the user; (3) a copy of letters testamentary, letters of
administration or court order; and (4) if requested by the custodian: (A) a number, username,
address, or other unique subscriber or account identifier assigned by the custodian to identify
the user's account; (B) evidence linking the account to the user; (C) an affidavit stating
that disclosure of the user's digital assets is reasonably necessary for...
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40-15-2
Section 40-15-2 Amount of tax. Subject to the exception hereinafter stated, there is hereby
levied and imposed upon all net estates passing by will, devise or under the intestate laws
of the State of Alabama, or otherwise, which are lawfully subject to the imposition of an
estate tax by the State of Alabama, a tax equal to the full amount of state tax permissible
when levied by and paid to the State of Alabama as a credit or deduction in computing any
federal estate tax payable by such estate according to the act of Congress in effect, on the
date of the death of the decedent, taxing such estate with respect to the items subject to
taxation in Alabama. The tax hereby imposed shall not exceed in the aggregate amounts which
may by any law of the United States be allowed to be credited against or deducted from such
federal estate tax. The estate tax hereby levied shall be levied only so long as and during
the time an inheritance or estate tax is enforced by the United States against...
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