Estate and Inheritance Tax.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Estate and Inheritance Tax.

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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.