Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-15A-4
Payment of Tax Imposed; Property to Which It Is Charged
Official textalison.legislature.state.al.us
# (a)
The tax imposed by this chapter shall be paid by such individual or entity person as is liable for making payment of the federal generation-skipping transfer tax pursuant to federal law.
# (b)
The tax imposed by this chapter shall be charged to the same property as is designated by federal law for the payment of the federal generation-skipping tax, and if not so provided, then on the same basis and in the same manner as provided in Section 40-15-18 for the payment of estate taxes.
Source: view the official text
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