There is a newer version of the Code of Alabama
2006 Alabama Code - 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.
Disclaimer: These codes may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.