Alabama § 40-15A-4 - Payment of Tax Imposed; Property to Which It Is Charged.
Full text of Alabama Code of Alabama § 40-15A-4 — Payment of Tax Imposed; Property to Which It Is Charged., with citation guidance and answers to common questions.
§ 40-15A-4. Payment of Tax Imposed; Property to Which It Is Charged.
(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.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-15A-4
What does Code of Alabama § 40-15A-4 cover?
Section 40-15A-4 ("Payment of Tax Imposed; Property to Which It Is Charged.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-15A-4?
A common citation format is "Code of Alabama § 40-15A-4" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-15A-4 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.