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Alabama Code Title 40. Revenue and Taxation § 40-15B-11

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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.

Cite this article: - Alabama Code Title 40. Revenue and Taxation § 40-15B-11 - last updated January 01, 2019 |

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