{"data":{"id":"us-al/ala.-code-40-15a-13","jurisdiction":"us-al","citation":"Ala. Code § 40-15A-13","heading":"Administration of Chapter.","body":"The administration of this chapter shall be conducted in accordance with Title 40, Chapter 15. The Department of Revenue shall prescribe the forms and reasonable rules of procedure in conformity with this chapter for making returns and for ascertainment, assessment and collection of the taxes imposed hereunder.","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-13","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"fc8b9ee63cccb61885bf9c72013866053bad2aa8520a3049310b488e3fb397b9","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-15a-9","next":"us-al/ala.-code-40-15a-14"},"notice":"GroundRules: Original legal text. Not legal advice."}