{"data":{"id":"us-al/ala.-code-40-15b-8","jurisdiction":"us-al","citation":"Ala. Code § 40-15B-8","heading":"Securing Payment of Estate Tax from Property in Possession of Fiduciary.","body":"(a) A fiduciary may defer a distribution of property until the fiduciary is satisfied that adequate provision for payment of the estate tax has been made.\n(b) A fiduciary may withhold from a distributee an amount equal to the amount of estate tax apportioned to an interest of the distributee.\n(c) As a condition to a distribution, a fiduciary may require the distributee to provide a bond or other security for the portion of the estate tax apportioned to the distributee.","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-8","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"f6ae1a750f89234d9934addb5dbc02d4794017941808947242fedcb333b266ce","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-15b-7","next":"us-al/ala.-code-40-15b-9"},"notice":"GroundRules: Original legal text. Not legal advice."}