Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-15-17
Property Outside of State
Official textalison.legislature.state.al.us
In the event that the estate of any decedent taxable hereunder shall include property situated outside of the state, the proportion of the federal estate tax leviable hereunder against or in respect to the property of the estate subject to the tax imposed hereby shall be that proportion which the property of the estate within or subject to the tax jurisdiction bears to the gross value of the estate of the decedent not so subject to taxation.
Source: view the official text
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