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2019 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 15A - Generation-Skipping Transfer Tax.
Section 40-15A-14 - Property outside of state.
Universal Citation: AL Code § 40-15A-14 (2019)
Section 40-15A-14Property 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.
(Acts 1988, 1st Ex. Sess., No. 88-837, p. 307, §14.)
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