The tax hereby levied, being based and conditioned upon the levy of a similar tax by the United States, in the event that after due return made the final assessment of the tax or final assessment as to the value of the estate for the purposes of such federal tax shall not have been arrived at when payment would otherwise become due or delinquent hereunder, then and in such event the time for payment of the tax due hereunder shall, on showing being made to the Department of Revenue, be extended until final agreement, determination or assessment of the tax or value of the estate for the determination of the tax shall have been made for the purpose of such federal tax; provided, that the Department of Revenue may demand and require the payment of such amount of the tax as it may determine will not be in excess of the total tax that will be due the State of Alabama under this chapter, as shown by the tax return made, when the final determination of the amount of the assessment of the tax shall have been made for federal tax purposes.
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.