Alabama Statutes
§ 40-15A-14 — Property Outside of State
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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Legislative History
(Acts 1988, 1st Ex. Sess., No. 88-837, p. 307, §14.)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
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