Chapter 15A — GENERATION-SKIPPING TRANSFER TAX.
- Section 40-15A-1 Meaning of "generation-skipping transfer."
- Section 40-15A-13 Administration of chapter.
- Section 40-15A-14 Property outside of state.
- 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.