The administration of this chapter shall be conducted in accordance with Title 40, Chapter 15. The Department of Revenue shall prescribe the forms and reasonable rules of procedure in conformity with this chapter for making returns and for ascertainment, assessment and collection of the taxes imposed hereunder.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 15A - Generation-Skipping Transfer Tax.
Section 40-15A-1 - Meaning of "Generation-Skipping transfer."
Section 40-15A-2 - Amount of Tax.
Section 40-15A-3 - Taxable Property.
Section 40-15A-4 - Payment of Tax Imposed; Property to Which It Is Charged.
Section 40-15A-7 - Extenuation of Time for Payment; Payment Demand Not in Excess of Total Tax.
Section 40-15A-9 - Lien of State.