Such amount of money as shall be appropriated for each fiscal year by the Legislature to the Department of Revenue with which to pay the salaries, the cost of operation and the management of the said department shall be deducted, as a first charge thereon, from the taxes collected under and pursuant to Section 40-15-2; provided, that the expenditure of said sum so appropriated shall be budgeted and allotted pursuant to Article 4 of Chapter 4 of Title 41 and limited to the amount appropriated to defray the expenses of operating said department for each fiscal year. The balance of the tax collected under and pursuant to said Section 40-15-2 shall remain in the State Treasury to the credit of the State General Fund.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 15 - Estate and Inheritance Tax.
Section 40-15-1 - Meaning of "Executor," "Administrator" or "Legal Representative".
Section 40-15-2 - Amount of Tax.
Section 40-15-4 - Time of Payment and Filing Return; Extension of Time.
Section 40-15-5 - Amended Return Showing Change in Federal Tax.
Section 40-15-7 - Nonresident Decedents.
Section 40-15-8 - Location of Property for Purposes of Death Taxation.
Section 40-15-9 - Reciprocity; Effect of Unconstitutionality of Section.
Section 40-15-12 - Disposition of Proceeds.
Section 40-15-13 - Lien of State; Affidavit by Personal Representative of Estate.
Section 40-15-14 - Extension of Payment Until Determination of Federal Tax.
Section 40-15-15 - Assessment of Tax Due.
Section 40-15-17 - Property Outside of State.
Section 40-15-18 - State and Federal Estate Taxes to Be Paid Out of Estate Property.