Sec. 43.31.430. Short title.
This chapter may be cited as the Estate Tax Law of Alaska.
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 the domicile of the decedent, it is under the duties and obligations as to the giving of notices and filing of returns required by this chapter, and may bring and defend […]
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 this chapter, and is subject to a lien for them in an amount which may be later determined to be due and payable on the estate as provided in this chapter. […]
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 in this chapter, the property constituting the estate of the decedent in this state shall be considered fully acquitted and discharged of all liability for estate and inheritance taxes under this […]
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 United States apply to and shall be followed in the interpretation of this chapter.
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 estate tax has been made, written notice of the deficiency. If, based upon this deficiency and the ground for it, it appears that the amount of tax previously paid is less […]
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 record, file or paper, containing or supposed to contain information concerning the estate of the decedent, or having possession or control of any property comprised in the gross estate of the […]
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 evidence of payment, and shall entitle the executor to be credited and allowed the amount of the receipt by a court having jurisdiction to audit or settle the accounts of the […]
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 a part of the revenue laws of the United States a federal estate tax, and this chapter shall cease to be operative when the government of the United States ceases to […]