The Department of Revenue is hereby granted authority to issue regulations setting forth how an allocation of the tax imposed by this chapter shall be made in the event property subject to tax hereunder shall also be subject to a generation-skipping transfer tax in another state.
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.