Alaska Statutes Sec. 43.31.121 - Tax Return in Certain Cases

The executor of an estate required by the laws of the United States to file a federal estate tax return shall file with the department within 15 months from the date of death a return consisting of an executed copy of the federal estate tax return, and shall file with this return all supplemental data, if any, as may be necessary to determine and establish the correct tax under this chapter. This return shall be made in the case of every decedent who at the time of death was not a resident of the United States and whose gross estate includes any real property situated and tangible personal property having an actual situs in the state and intangible personal property physically present in the state.

Section: Previous  43.31.051  43.31.061  43.31.071  43.31.081  43.31.091  43.31.101  43.31.111  43.31.121  43.31.131  43.31.141  43.31.151  43.31.161  43.31.171  43.31.181  43.31.191  Next

Last modified: November 15, 2016