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". - The terms "executor," "administrator" and "legal representative," used interchangeably in...

Section 40-15-2 - Amount of Tax. - Subject to the exception hereinafter stated, there is hereby levied...

Section 40-15-3 - Duplicate of Federal Return Filed by Executor; Computation by Department of Revenue. - It is hereby made the duty of the executor of...

Section 40-15-4 - Time of Payment and Filing Return; Extension of Time. - The tax imposed by this chapter shall be paid and...

Section 40-15-5 - Amended Return Showing Change in Federal Tax. - In the event that the federal authorities shall, after the...

Section 40-15-7 - Nonresident Decedents. - (a) Except as herein otherwise provided, all of the provisions...

Section 40-15-8 - Location of Property for Purposes of Death Taxation. - Moneys, credits, securities and other intangible personal property within the...

Section 40-15-9 - Reciprocity; Effect of Unconstitutionality of Section. - This chapter shall be effective only as to the property...

Section 40-15-12 - Disposition of Proceeds. - Such amount of money as shall be appropriated for each...

Section 40-15-13 - Lien of State; Affidavit by Personal Representative of Estate. - (a) The State of Alabama shall have a lien for...

Section 40-15-14 - Extension of Payment Until Determination of Federal Tax. - The tax hereby levied, being based and conditioned upon the...

Section 40-15-15 - Assessment of Tax Due. - Where appropriate returns are made and information supplied by the...

Section 40-15-17 - Property Outside of State. - In the event that the estate of any decedent taxable...

Section 40-15-18 - State and Federal Estate Taxes to Be Paid Out of Estate Property. - Unless the decedent directs otherwise in his or her will,...

Section 40-15-19 - Administration of Chapter. - The administration of this chapter is vested in and shall...