The tax imposed by the provisions of this chapter shall be applicable to the following property:
(1) Any intangible personal property of a transferor who is domiciled in the State of Alabama (i) as of the date of the transfer, or (ii) as of the date of his death if such transfer occurs after the date of his death,
(2) Any tangible personal property and real property of a transferor which is located in the State of Alabama as of the date of the generation-skipping transfer.
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.