§ 40-15A-1 Meaning of “generation-skipping transfer.”
§ 40-15A-2 Amount of tax
§ 40-15A-3 Taxable property
§ 40-15A-4 Payment of tax imposed; property to which it is charged
§ 40-15A-5 Duplicate of federal returns filed with federal authorities; computation by Department of Revenue; disposition of proceeds
§ 40-15A-7 Extenuation of time for payment; payment demand not in excess of total tax
§ 40-15A-9 Lien of State
§ 40-15A-13 Administration of chapter
§ 40-15A-14 Property outside of state

Terms Used In Alabama Code > Title 40 > Chapter 15A

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • approved: A device, process, equipment, or method approved by the chief; provided, that if any interested person so requests, the secretary shall review such approval. See Alabama Code 25-9-2
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • oath: includes affirmation. See Alabama Code 30-3D-608
  • operator: The owner, part owner, operator or lessee to whom the superintendent reports and is accountable for the operation. See Alabama Code 25-9-2
  • personal property: includes money, goods, chattels, things in action and evidence of debt, deeds and conveyances. See Alabama Code 30-3D-608
  • Probate: Proving a will
  • real property: includes lands, tenements and hereditaments. See Alabama Code 30-3D-608
  • secretary: The Secretary of the Department of Labor or such other public officer, employee, board, commission, or other authority that may by law be assigned the duties and authority of the Secretary of Labor under this chapter. See Alabama Code 25-9-2
  • United States: includes the territories thereof and the District of Columbia. See Alabama Code 30-3D-608