Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-15A-1 — Meaning of “Generation-Skipping Transfer.”

Pursuant to this chapter, the term “generation-skipping transfer” shall have the meaning ascribed to it in Section 2611 of the Internal Revenue Code, as amended from time to time.

Last amended: Acts 1988, 1st Ex. Sess., No. 88-837, p. 307, §1.

Source: official text