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Alabama · Through Act 2026-611

Ala. Code § 40-15B-11: Action to Determine or Enforce Act.

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Where this section sits in the code
  1. Title 40 Revenue and Taxation.
  2. Chapter 15B Alabama Uniform Estate Tax Apportionment Act.

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.

Collected 2026-09-03T14:01:52Z. Source file · JSON

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