The tax hereby levied being based and conditioned upon the levy of a similar tax by the United States, in the event that after due return filed with the federal authorities and the Department of Revenue, the tax shall not have been arrived at when payment would otherwise become due or delinquent hereunder, then and in such event the time for payment of the tax due hereunder shall, on showing being made to the Department of Revenue, be extended until final agreement, determination or assessment of tax shall have been made by the federal authorities; provided, that the Department of Revenue may demand and require the payment of such amount of the tax as it may determine will not be in excess of the total tax that will be due the State of Alabama under this chapter, as shown by the tax return made, when the final determination of the amount of the assessment shall have been made for federal tax purposes.
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.