Alabama § 40-15-1 - Meaning of “Executor,” “Administrator” or “Legal Representative”.
Full text of Alabama Code of Alabama § 40-15-1 — Meaning of “Executor,” “Administrator” or “Legal Representative”., with citation guidance and answers to common questions.
§ 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.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-15-1
What does Code of Alabama § 40-15-1 cover?
Section 40-15-1 ("Meaning of “Executor,” “Administrator” or “Legal Representative”.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-15-1?
A common citation format is "Code of Alabama § 40-15-1" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-15-1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.