Chapter 15A - GENERATION-SKIPPING TRANSFER TAX
- Section 40-15A-1 - Meaning of "generation-skipping transfer."
- Section 40-15A-2 - Amount of tax
- Section 40-15A-3 - Taxable property
- Section 40-15A-4 - Payment of tax imposed; property to which it is charged
- Section 40-15A-5 - Duplicate of federal returns filed with federal authorities; computation by Department of Revenue; disposition of proceeds
- Section 40-15A-7 - Extenuation of time for payment; payment demand not in excess of total tax
- Section 40-15A-9 - Lien of State
- Section 40-15A-13 - Administration of chapter
- Section 40-15A-14 - Property outside of state