In the event that the estate of any decedent taxable hereunder shall include property situated outside of the state, the proportion of the federal estate tax leviable hereunder against or in respect to the property of the estate subject to the tax imposed hereby shall be that proportion which the property of the estate within or subject to the tax jurisdiction bears to the gross value of the estate of the decedent not so subject to taxation.
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.