Alabama Statutes
§ 40-15-17 — Property Outside of State
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.
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Alabama § 40-15-17 (Property Outside of State) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §446.)
Nearby Sections
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§ 40-1-1
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Payment of Court Costs§ 40-1-2
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