Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
Alabama
/
Title 40 - Revenue and Taxa...
/
Chapter 15 - Estate and Inheritance Tax.
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 40-15-3 - Duplicate of federal return filed by executor; computation by Department of Revenue.
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.
Section 40-15-19 - Administration of chapter.