Alabama § 40-15-9 - Reciprocity; Effect of Unconstitutionality of Section.
Full text of Alabama Code of Alabama § 40-15-9 — Reciprocity; Effect of Unconstitutionality of Section., with citation guidance and answers to common questions.
§ 40-15-9. Reciprocity; Effect of Unconstitutionality of Section.
This chapter shall be effective only as to the property of residents of states which grant to property of residents of Alabama a similar exemption from death taxation. In the event, however, that such reciprocal provision contained in this section shall be declared unconstitutional or invalid, either in part or in whole, then Section 40-15-8 shall continue in full force and effect, it being the legislative intent to exempt the property described in Section 40-15-8 from death taxation notwithstanding any subsequent invalidation of the reciprocal provision herein contained.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-15-9
What does Code of Alabama § 40-15-9 cover?
Section 40-15-9 ("Reciprocity; Effect of Unconstitutionality of Section.") 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 § 40-15-9?
A common citation format is "Code of Alabama § 40-15-9" (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 § 40-15-9 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.