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.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §433.)

Terms Used In Alabama Code 40-15-1. Meaning of "executor," "administrator" or "legal representative"

  • administrator: A male person appointed by the court to administer the estate of a deceased person who (1) dies leaving no will, or (2) leaves a will naming an executor or executors who for some reason cannot serve. The functions of an administrator are to collect assets of the estate, pay debts, and distribute residue to those entitled to it.
  • decedent: A deceased person.
  • executor: A male person named in a will to carry out the decedent
  • person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
  • trustee: A person or institution holding and administering property in trust.