Alabama Code (Last Updated: November 28, 2014) |
Title40 REVENUE AND TAXATION. |
Chapter15. ESTATE AND INHERITANCE TAX. |
§ 40-15-1. Meaning of "executor," "administrator" or "legal representative". |
§ 40-15-2. Amount of tax. |
§ 40-15-3. Duplicate of federal return filed by executor; computation by Department of Revenue. |
§ 40-15-4. Time of payment and filing return; extension of time. |
§ 40-15-5. Amended return showing change in federal tax. |
§ 40-15-7. Nonresident decedents. |
§ 40-15-8. Location of property for purposes of death taxation. |
§ 40-15-9. Reciprocity; effect of unconstitutionality of section. |
§ 40-15-12. Disposition of proceeds. |
§ 40-15-13. Lien of state; affidavit by personal representative of estate. |
§ 40-15-14. Extension of payment until determination of federal tax. |
§ 40-15-15. Assessment of tax due. |
§ 40-15-17. Property outside of state. |
§ 40-15-18. State and federal estate taxes to be paid out of estate property. |
§ 40-15-19. Administration of chapter. |