Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-15-15
Assessment of Tax Due
Official textalison.legislature.state.al.us
Where appropriate returns are made and information supplied by the legal representative of any estate subject to the tax imposed hereby, the Department of Revenue shall assess the tax due in time to enable such legal representative to make payment of the same and receive credit upon the federal tax. The Department of Revenue may adopt the valuation arrived at by the federal authorities as the basis for the tax hereunder.
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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