2015 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 15 - ESTATE AND INHERITANCE TAX.
Section 40-15-17 - Property outside of state.
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.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §446.)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.
