Unless the decedent directs otherwise in his or her will, all estate taxes, whether state or federal, payable by reason of the death of the decedent, shall be paid by the executor or other personal representative out of the estate property and shall be a charge against the residue thereof, and the executor or other personal representative shall be under no duty to recover from anyone for the benefit of the estate the pro rata portion of the estate tax attributable to inclusion in the gross estate of any property, including proceeds of policies of insurance upon the life of the decedent receivable by a beneficiary other than the executor or other personal representative, which does not pass to the executor or other personal representative as a part of the estate.
This section shall apply to the estate of any decedents who shall die on or after July 26, 1951, and before January 1, 2008, and to the estate of any decedent who dies after December 31, 2007, if the decedent continuously lacks testamentary capacity from January 1, 2008, until the date of death.
(Code 1940, T. 51, §449(1); Acts 1951, No. 291, p. 583; Act 2007-283, p. 501, §13.)
Notes of Decisions
J.C. McAleer as Adm'r C.T.A. Of the Est. of Willard Henry Jernigan, Jr., Deceased v. Jewell A. Jernigan, 804 F.2d 1231 (11th Cir. 1986).
· cites it 2× “The court then referred to Ala.Code § 40-15-18 (1975), which provides, in pertinent part, that [ujnless the decedent directs otherwise in his will, all estate taxes, whether state or federal, payable by reason of the death of the decedent, shall be paid by the executor or other…”
Armstrong v. Alabama Nat. Bank of Montgomery, 404 So. 2d 675 (Ala. 1981).
· cites it 2× “Appellant asserts this was error and cites Arrington's will and Code 1975, § 40-15-18, as supporting authority. However, the will and § 40-15-18 only speak to the payment of taxes and not to the payment of interest due on taxes.”
Armstrong v. Alabama Nat'l Bank of Montgomery, 404 So. 2d 675 (Ala. 1981).
· cites it 2× “Appellant asserts this was error and cites Arrington’s will and Code 1975, § 40-15-18, as supporting authority. However, the will and § 40-15-18 only speak to the payment of taxes and not to the payment of interest due on taxes.”
Moss v. Horton, 544 So. 2d 898 (Ala. 1989).
“1958), readopted in its entirety by the legislature in the 1975 Code as § 40-15-18, and which provides as follows: “Unless the decedent directs otherwise in his will, all estate taxes, whether state or federal, payable by reason of the death of the decedent, shall be paid by the…”
Est. of McDonald v. United States, 302 F. Supp. 2d 1285 (N.D. Ala. 2003).
“CODE § 40-15-18 (1975). The Government argues that the Estate incorrectly calculated the amount of the charitable trust gross, instead of net, of estate taxes.”
Reynolds v. Reynolds, 837 So. 2d 847 (Ala. Civ. App. 2002).
“Horton articulated well-established principles of Alabama law: "[Section 40-15-18] directs that the incidence of the burden of federal estate tax shall fall upon the residue of the estate and that the marital deduction shall not be burdened with any part of the estate tax.”
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