Alabama § 40-15A-4 Payment of Tax Imposed; Property to Which It Is Charged

Alabama Statutes

§ 40-15A-4 — Payment of Tax Imposed; Property to Which It Is Charged

Alabama § 40-15A-4

Title 40Revenue and Taxation

Ch. 15AGeneration-Skipping Transfer Tax

This text of Alabama § 40-15A-4 (Payment of Tax Imposed; Property to Which It Is Charged) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 40-15A-4 (2026).

Text

(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.

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(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.