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  6. Title 40 - Revenue and Taxa...
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  8. Chapter 15A - Generation-Skipping Transfer Tax.


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.
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