Chapter

Generation-Skipping Transfer Tax

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