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    • Legislation USA
    • Code of Alabama
    • Title 40 - Revenue and Taxation.
    • Chapter 15A - Generation-Skipping Transfer Tax.

    Code of Alabama
    Title 40 - Revenue and Taxation.
    Chapter 15A - Generation-Skipping Transfer Tax.

    Section 40-15A-1 - Meaning of "Generation-Skipping transfer." - Pursuant to this chapter, the term "generation-skipping transfer" shall have...

    Section 40-15A-2 - Amount of Tax. - Subject to the exception hereinafter stated, there is hereby levied...

    Section 40-15A-3 - Taxable Property. - The tax imposed by the provisions of this chapter shall...

    Section 40-15A-4 - Payment of Tax Imposed; Property to Which It Is Charged. - (a) The tax imposed by this chapter shall be paid...

    Section 40-15A-5 - Duplicate of Federal Returns Filed With Federal Authorities; Computation by Department of Revenue; Disposition of Proceeds. - (a) A duplicate of all the returns filed with the...

    Section 40-15A-7 - Extenuation of Time for Payment; Payment Demand Not in Excess of Total Tax. - The tax hereby levied being based and conditioned upon the...

    Section 40-15A-9 - Lien of State. - The State of Alabama shall have a lien for all...

    Section 40-15A-13 - Administration of Chapter. - The administration of this chapter shall be conducted in accordance...

    Section 40-15A-14 - Property Outside of State. - The Department of Revenue is hereby granted authority to issue...

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