Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-15A-14
Property Outside of State
Official textalison.legislature.state.al.us
The Department of Revenue is hereby granted authority to issue regulations setting forth how an allocation of the tax imposed by this chapter shall be made in the event property subject to tax hereunder shall also be subject to a generation-skipping transfer tax in another state.
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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