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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-15B-1

Short Title

Official textalison.legislature.state.al.us

This chapter may be cited as the Alabama Uniform Estate Tax Apportionment Act.

Last amended: Act 2007-283, p. 501, §1.

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In this chapter (13 sections)
  1. 40-15B-1 · Short Title
  2. 40-15B-2 · Definitions
  3. 40-15B-3 · Apportionment by Will or Other Dispositive Instrument
  4. 40-15B-4 · Statutory Apportionment of Estate Taxes
  5. 40-15B-5 · Credits and Deferrals
  6. 40-15B-6 · Insulated Property: Advancement of Tax
  7. 40-15B-7 · Apportionment and Recapture of Special Elective Benefits
  8. 40-15B-8 · Securing Payment of Estate Tax from Property in Possession…
  9. 40-15B-9 · Collection of Estate Tax by Fiduciary
  10. 40-15B-10 · Right of Reimbursement
  11. 40-15B-11 · Action to Determine or Enforce Act
  12. 40-15B-12 · Uniformity of Application and Construction
  13. 40-15B-13 · Applicability of Chapter
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