Section 40-15A-4
Payment of tax imposed; property to which it is charged.
(a) The tax imposed by this chapter shall be paid by such individual or entity person as is liable for making payment of the federal generation-skipping transfer tax pursuant to federal law.
(b) The tax imposed by this chapter shall be charged to the same property as is designated by federal law for the payment of the federal generation-skipping tax, and if not so provided, then on the same basis and in the same manner as provided in Section 40-15-18 for the payment of estate taxes.
(Acts 1988, 1st Ex. Sess., No. 88-837, p. 307, §4.)