{"data":{"id":"us-al/ala.-code-40-15b-13","jurisdiction":"us-al","citation":"Ala. Code § 40-15B-13","heading":"Applicability of Chapter.","body":"(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.\n(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.","path":["Title 40 Revenue and Taxation.","Chapter 15B Alabama Uniform Estate Tax Apportionment Act."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-15B-13","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"0cc5a38a684e7d634b87e0623f209092c335bc33143e077cbef665d62bdf9ee9","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-15b-12","next":"us-al/ala.-code-40-16-1"},"notice":"GroundRules: Original legal text. Not legal advice."}