{"data":{"id":"us-al/ala.-code-40-15a-1","jurisdiction":"us-al","citation":"Ala. Code § 40-15A-1","heading":"Meaning of “Generation-Skipping Transfer.”","body":"Pursuant to this chapter, the term “generation-skipping transfer” shall have the meaning ascribed to it in Section 2611 of the Internal Revenue Code, as amended from time to time.","path":["Title 40 Revenue and Taxation.","Chapter 15A Generation-Skipping Transfer Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-15A-1","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"54fc41e4399c372b9b5820243027a1683ca755d139d7d053727441c5b9a4ce01","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-15-19","next":"us-al/ala.-code-40-15a-2"},"notice":"GroundRules: Original legal text. Not legal advice."}