Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-15A-1
Meaning of “Generation-Skipping Transfer.”
Official textalison.legislature.state.al.us
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.
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In this chapter (9 sections)
- 40-15A-1 · Meaning of “Generation-Skipping Transfer.”
- 40-15A-2 · Amount of Tax
- 40-15A-3 · Taxable Property
- 40-15A-4 · Payment of Tax Imposed; Property to Which It Is Charged
- 40-15A-5 · Duplicate of Federal Returns Filed with Federal Authorities;…
- 40-15A-7 · Extenuation of Time for Payment; Payment Demand Not in…
- 40-15A-9 · Lien of State
- 40-15A-13 · Administration of Chapter
- 40-15A-14 · Property Outside of State