{"data":{"id":"us-al/ala.-code-40-15a-14","jurisdiction":"us-al","citation":"Ala. Code § 40-15A-14","heading":"Property Outside of State.","body":"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.","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-14","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"59b8bd12eb81cc8b38fa362a9ec2473f06c2f8bfc54b78fa66b2419dd8f62999","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-15a-13","next":"us-al/ala.-code-40-15b-1"},"notice":"GroundRules: Original legal text. Not legal advice."}