Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-15-19
Administration of Chapter
Official textalison.legislature.state.al.us
The administration of this chapter is vested in and shall be exercised by the Department of Revenue, which shall prescribe the forms and reasonable rules of procedure in conformity with this chapter for making returns and for ascertainment, assessment and collection of the taxes imposed 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