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Alabama Code > Title 40 > Chapter 15 - Estate And Inheritance Tax

Alabama Code > Title 40 > Chapter 15 - Estate And Inheritance Tax


Current as of: 2010
§ 40-15-1Meaning of "executor," "administrator" or "legal representative"
§ 40-15-2Amount of tax
§ 40-15-3Duplicate of federal return filed by executor; computation by Department of Revenue
§ 40-15-4Time of payment and filing return; extension of time
§ 40-15-5Amended return showing change in federal tax
§ 40-15-7Nonresident decedents
§ 40-15-8Location of property for purposes of death taxation
§ 40-15-9Reciprocity; effect of unconstitutionality of section
§ 40-15-12Disposition of proceeds
§ 40-15-13Lien of state; affidavit by personal representative of estate
§ 40-15-14Extension of payment until determination of federal tax
§ 40-15-15Assessment of tax due
§ 40-15-17Property outside of state
§ 40-15-18State and federal estate taxes to be paid out of estate property
§ 40-15-19Administration of chapter

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Alabama Laws: Estate and Gift Taxes

Alabama Code > Title 19 > Chapter 5 - Preclusion Or Minimization Of Generation-Skipping Tax
Alabama Code > Title 40 > Chapter 15 - Estate And Inheritance Tax
Alabama Code > Title 40 > Chapter 15A - Generation-Skipping Transfer Tax
Alabama Code > Title 40 > Chapter 15B - Alabama Uniform Estate Tax Apportionment Act

U.S. Code Provisions: Estate and Gift Taxes

U.S. Code > Title 26 > Subtitle B - Estate And Gift Taxes

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