Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-15-12
Disposition of Proceeds
Such amount of money as shall be appropriated for each fiscal year by the Legislature to the Department of Revenue with which to pay the salaries, the cost of operation and the management of the said department shall be deducted, as a first charge thereon, from the taxes collected under and pursuant to Section 40-15-2; provided, that the expenditure of said sum so appropriated shall be budgeted and allotted pursuant to Article 4 of Chapter 4 of Title 41 and limited to the amount appropriated to defray the expenses of operating said department for each fiscal year. The balance of the tax collected under and pursuant to said Section 40-15-2 shall remain in the State Treasury to the credit of the State General Fund.
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In this chapter (15 sections)
- 40-15-1 · Meaning of “Executor,” “Administrator” or “Legal…
- 40-15-2 · Amount of Tax
- 40-15-3 · Duplicate of Federal Return Filed by Executor; Computation by…
- 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…
- 40-15-19 · Administration of Chapter