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Code of Alabama
Title 40
Chapter 15A
Ala. Code § 40-15A et seq.
Generation-Skipping Transfer Tax
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40-15A-1
Meaning of “Generation-Skipping Transfer.”
40-15A-2
Amount of Tax.
40-15A-3
Taxable Property.
40-15A-4
Payment of Tax Imposed; Property to Which It Is Charged.
40-15A-5
Duplicate of Federal Returns Filed with Federal Authorities; Computation by Department of Revenue; Disposition of Proceeds.
40-15A-7
Extenuation of Time for Payment; Payment Demand Not in Excess of Total Tax.
40-15A-9
Lien of State.
40-15A-13
Administration of Chapter.
40-15A-14
Property Outside of State.