(a) The tax imposed by this chapter shall be paid by such individual or entity person as is liable for making payment of the federal generation-skipping transfer tax pursuant to federal law.
(b) The tax imposed by this chapter shall be charged to the same property as is designated by federal law for the payment of the federal generation-skipping tax, and if not so provided, then on the same basis and in the same manner as provided in Section 40-15-18 for the payment of estate taxes.
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.