Chapter

Estate and Inheritance Tax

Ala. Code § 40-15-1— Meaning of “Executor,” “Administrator” or “Legal Representative”.
Ala. Code § 40-15-2— Amount of Tax.
Ala. Code § 40-15-3— Duplicate of Federal Return Filed by Executor; Computation by Department of Revenue.
Ala. Code § 40-15-4— Time of Payment and Filing Return; Extension of Time.
Ala. Code § 40-15-5— Amended Return Showing Change in Federal Tax.
Ala. Code § 40-15-7— Nonresident Decedents.
Ala. Code § 40-15-8— Location of Property for Purposes of Death Taxation.
Ala. Code § 40-15-9— Reciprocity; Effect of Unconstitutionality of Section.
Ala. Code § 40-15-12— Disposition of Proceeds.
Ala. Code § 40-15-13— Lien of State; Affidavit by Personal Representative of Estate.
Ala. Code § 40-15-14— Extension of Payment until Determination of Federal Tax.
Ala. Code § 40-15-15— Assessment of Tax Due.
Ala. Code § 40-15-17— Property Outside of State.
Ala. Code § 40-15-18— State and Federal Estate Taxes to Be Paid Out of Estate Property.
Ala. Code § 40-15-19— Administration of Chapter.