LegalFix
Individuals & FamiliesSmall BusinessesEmployersEmployee Benefits BrokersPEOsCredit UnionsMembership GroupsLegal Information
Sign In
  1. /
  2. U.S. State Codes
  3. /
  4. Alabama
  5. /
  6. Title 40 - Revenue and Taxa...
  7. /
  8. Chapter 15 - Estate and Inheritance Tax.


Chapter 15 - Estate and Inheritance Tax.


  • 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.
We have updated our Terms of Service, Privacy Policy, and Disclosures. By continuing to browse this site, you agree to our Terms of Service, Privacy Policy, and Disclosures.
AboutContact UsPrivacyTermsDisclosuresAccessibilitySite Map

Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.

LegalFix provides its members with easy access to affordable legal services through a network of independent provider law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.

The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our provider law firms.

You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your provider law firm.

The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.

Use of this website, the purchase of legal plans, and access to the LegalFix network of provider law firms are subject to the LegalFix Terms of Service and Privacy Policy.

Bookish