§40-15A-14. Property outside of state.

Latest version.

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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