Alaska Statutes Title 43, Chapter 43.31 - Estate Tax Law of Alaska

• Sec. 43.31.011 Tax Upon Estates of Resident Decedents.
  A tax is imposed upon the transfer of the estate of a person who, at the time of death, was a resident of this...
• Sec. 43.31.021 Tax Upon Estates of Nonresident Decedents.
  A tax is imposed upon the transfer of real property situated in this state, upon tangible personal property having an actual situs in this...
• Sec. 43.31.031 Tax Upon Estates of Alien Decedents.
  (a) A tax is imposed upon the transfer of real property situated and tangible personal property having an actual situs in this state and...
• Sec. 43.31.041 Administration by Department of Revenue.
  The department, except as otherwise provided, has jurisdiction and is charged with the administration and enforcement of the provisions of this chapter.
• Sec. 43.31.051 Examination of Books, Papers, Records, Etc.
  (a) The department, for the purpose of ascertaining the correctness of a return, or for the purpose of making a return where none has...
• Sec. 43.31.061 Appointment, Bonds and Credentials of Agents.
  (a) The department may appoint and remove examiners and appraisers it considers necessary, these persons to have those duties and powers the department prescribes....
• Sec. 43.31.071 Regulations.
  The department may adopt regulations not inconsistent with this chapter as it considers necessary to enforce its provisions, and may adopt regulations as are...
• Sec. 43.31.081 Information Confidential. [Repealed, Sec. 3 Ch 166 Sla 1976. for Current Law, See As 43.05.230 ].
  
  Repealed or Renumbered
• Sec. 43.31.091 Actions by or Against Department.
  The department may sue and be sued but may not be required to give supersedeas or other bond in any cause or court of...
• Sec. 43.31.101 Special Appraisers. [Repealed, Sec. 56 Ch 32 Sla 1971].
  Repealed or Renumbered
• Sec. 43.31.111 Notice of Death or Tax Return.
  The executor, within two months after the decedent's death, or within a like period after qualifying as executor, shall give written notice of the...
• 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...
• Sec. 43.31.131 Failure to Make Return and Extension.
  If the federal taxing authorities grant an extension of time for filing a return the department shall allow a like extension of time for...
• Sec. 43.31.141 When Tax Due, Extension and Interest.
  The tax imposed by this chapter is due and payable 15 months after the decedent's death and shall be paid by the executor to...
• Sec. 43.31.151 Notice of Deficiency in Federal Estate Tax.
  It is the duty of the executor to file with the department within 60 days after a final determination of a deficiency in federal...
• Sec. 43.31.161 Deficiency, Hearing, and Procedure. [Repealed, Sec. 3 Ch 166 Sla 1976. for Taxpayer Remedies, See As 43.05.240 ].
  
  Repealed or Renumbered
• Sec. 43.31.171 Civil Penalties. [Repealed, Sec. 45 Ch 113 Sla 1980. for Current Law, See As 43.05.220 ].
  
  Repealed or Renumbered
• Sec. 43.31.181 Receipts for Taxes.
  The department shall issue to the executor, upon payment of the tax imposed by this chapter, receipts in triplicate, any of which is sufficient...
• Sec. 43.31.191 Failure to Pay Tax.
  (a) If a tax imposed by this chapter or any portion of the tax is unpaid within 90 days after it becomes due, and...
• Sec. 43.31.201 Tax Payable From Entire Estates and Third Persons.
  If the tax or a part of the tax is paid or collected out of that part of the estate passing to or in...
• Sec. 43.31.211 Lien for Unpaid Taxes. [Repealed, Sec. 4 Ch 94 Sla 1976. for Current Law, See As 43.10.035 (A)].
  
  Repealed or Renumbered
• Sec. 43.31.221 Personal Liability of Executor.
  If an executor makes distribution either in whole or in part of any of the property of an estate to the heirs, next of...
• Sec. 43.31.230 Sale of Real Estate by Executor to Pay Tax.
  Every executor has the same right and power to take possession of or sell, convey and dispose of real estate as assets of the...
• Sec. 43.31.240 Actions to Enforce Payment.
  Actions may be brought within the time or times specified in this chapter by the department to recover the amount of taxes, penalties and...
• Sec. 43.31.250 No Discharge of Executor Until Tax Paid.
  No final account of an executor of the estate of a nonresident, nor of the estate of a resident where the value of the...
• Sec. 43.31.260 Agreements As to Tax Due.
  For the purpose of facilitating the settlement and distribution of estates held by executors, the department may, on behalf of the state, agree upon...
• Sec. 43.31.270 Time for Assessment of Tax. [Repealed, Sec. 4 Ch 94 Sla 1976. for Current Law, See As 43.05.260 ].
  
  Repealed or Renumbered
• Sec. 43.31.280 Refunds of Excess Tax Paid.
  (a) When it appears upon the examination of a return made under this chapter or upon proof submitted to the department by the executor,...
• Sec. 43.31.290 Superior Court Judge to Furnish Names of Decedents.
  Each superior court judge shall, on or before the 10th day of every month, notify the department of the names of all decedents, the...
• Sec. 43.31.300 Corporate Executors of Nonresident Decedents.
  If the executor of the estate of a nonresident is a corporation duly authorized, qualified, and acting as an executor in the jurisdiction of...
• Sec. 43.31.310 Prima Facie Liability for Tax.
  The estate of each decedent whose property is subject to the laws of the state is considered prima facie liable for estate taxes under...
• Sec. 43.31.320 Discharge of Estate; Notice of Lien, Limitation, Etc.
  (a) If no receipt for the payment of taxes, or no receipt of nonliability for taxes has been issued or recorded as provided for...
• Sec. 43.31.330 Disposition of Proceeds.
  All taxes and fees levied and collected under this chapter shall be paid into the general fund.
• Sec. 43.31.340 Interpretation and Construction.
  When not otherwise provided for in this chapter, the rules of interpretation and construction applicable to the estate and inheritance tax laws of the...
• Sec. 43.31.350 Failure to Produce Records.
  A person who fails to comply with any duty imposed upon the person by this chapter, or who, having possession or control of any...
• Sec. 43.31.360 - 43.31.390 Failure to Make Return; False Return or Return Statement; Tax Evasion. [Repealed, Sec. 46 Ch 113 Sla 1980. for Criminal Penalties, See As 43.05.290 ].
  
  Repealed or Renumbered
• Sec. 43.31.400 Effectiveness of Chapter.
  This chapter shall remain in force and effect so long as the government of the United States retains in full force and effect as...
• Sec. 43.31.410 Exemptions.
  The tax imposed under the inheritance and estate tax laws of this state in respect to personal property, except tangible property having an actual...
• Sec. 43.31.420 Definitions.
  In this chapter,(1) "decedent" includes the testator, intestate grantor, bargainor, vendor, or donor;(2) "executor" means the executor, administrator, or curator of the decedent, or...
• Sec. 43.31.430 Short Title.
  This chapter may be cited as the Estate Tax Law of Alaska.

Last modified: November 15, 2016