Alabama § 40-15-15 - Assessment of Tax Due.
Full text of Alabama Code of Alabama § 40-15-15 — Assessment of Tax Due., with citation guidance and answers to common questions.
§ 40-15-15. Assessment of Tax Due.
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.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-15-15
What does Code of Alabama § 40-15-15 cover?
Section 40-15-15 ("Assessment of Tax Due.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-15-15?
A common citation format is "Code of Alabama § 40-15-15" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-15-15 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.