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Code of Alabama
Title 40
Chapter 15
Ala. Code § 40-15 et seq.
Estate and Inheritance Tax
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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.