There is a newer version of the Code of Alabama
2006 Alabama Code - Section 19-5-2 — Allocation of GST exemption.
Unless prohibited by the governing instrument, any person having authority under Chapter 13 of the Internal Revenue Code to allocate any GST exemption shall be entitled to allocate such exemption to any property or to exclude any such property from such allocation.
(Acts 1988, No. 88-340, p. 516, §2.)
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