§ 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

Terms Used In Alabama Code > Title 40 > Chapter 15

  • approved: A device, process, equipment, or method approved by the chief; provided, that if any interested person so requests, the secretary shall review such approval. See Alabama Code 25-9-2
  • chief: The Chief of the Division of Safety and Inspection of the Department of Labor or such other public officer, employee, board, commission, or other authority that may in emergencies be acting in the stead of the chief or may by law be assigned the duties and authority of the Chief of the Division of Safety and Inspection of the Department of Labor. See Alabama Code 25-9-2
  • Contemplation of death: The expectation of death that provides the primary motive to make a gift.
  • Decedent: A deceased person.
  • Donor: The person who makes a gift.
  • explosives: as used in this article , includes blasting agents, unless blasting agents are expressly excluded. See Alabama Code 25-9-276
  • Grantor: The person who establishes a trust and places property into it.
  • Gross estate: The total fair market value of all property and property interests, real and personal, tangible and intangible, of which a decedent had beneficial ownership at the time of death before subtractions for deductions, debts, administrative expenses, and casualty losses suffered during estate administration.
  • Intestate: Dying without leaving a will.
  • operator: The owner, part owner, operator or lessee to whom the superintendent reports and is accountable for the operation. See Alabama Code 25-9-2
  • permissible: A device, process, or equipment or method heretofore or hereafter classified by such term by the United States Bureau of Mines when such classification is adopted by the chief and includes, unless otherwise expressly stated in this chapter, all requirements, restrictions, exceptions, limitations, and conditions attached to such classification by said bureau. See Alabama Code 25-9-2
  • superintendent: The person placed in overall charge of the operation of a coal mine or mines. See Alabama Code 25-9-2