There is a newer version of the Alaska Statutes
2013 Alaska Statutes
Title 43 - REVENUE AND TAXATION
Chapter 43.31 - ESTATE TAX LAW OF ALASKA
- Sec. 43.31.011 Tax upon estates of resident decedents.
- Sec. 43.31.021 Tax upon estates of nonresident decedents.
- Sec. 43.31.031 Tax upon estates of alien decedents.
- Sec. 43.31.041 Administration by Department of Revenue.
- Sec. 43.31.051 Examination of books, papers, records, etc.
- Sec. 43.31.061 Appointment, bonds and credentials of agents.
- Sec. 43.31.071 Regulations.
- Sec. 43.31.081. Information confidential. [Repealed, Sec. 3 ch 166 SLA 1976. For current law, see AS 43.05.230 ].
- Sec. 43.31.091 Actions by or against department.
- Sec. 43.31.101. Special appraisers. [Repealed, Sec. 56 ch 32 SLA 1971].
- Sec. 43.31.111 Notice of death or tax return.
- Sec. 43.31.121 Tax return in certain cases.
- Sec. 43.31.131 Failure to make return and extension.
- Sec. 43.31.141 When tax due, extension and interest.
- Sec. 43.31.151 Notice of deficiency in federal estate tax.
- Sec. 43.31.161. Deficiency, hearing, and procedure. [Repealed, Sec. 3 ch 166 SLA 1976. For taxpayer remedies, see AS 43.05.240 ].
- Sec. 43.31.171. Civil penalties. [Repealed, Sec. 45 ch 113 SLA 1980. For current law, see AS 43.05.220 ].
- Sec. 43.31.181 Receipts for taxes.
- Sec. 43.31.191 Failure to pay tax.
- Sec. 43.31.201 Tax payable from entire estates and third persons.
- Sec. 43.31.211. Lien for unpaid taxes. [Repealed, Sec. 4 ch 94 SLA 1976. For current law, see AS 43.10.035 (a)].
- Sec. 43.31.221 Personal liability of executor.
- Sec. 43.31.230 Sale of real estate by executor to pay tax.
- Sec. 43.31.240 Actions to enforce payment.
- Sec. 43.31.250 No discharge of executor until tax paid.
- Sec. 43.31.260 Agreements as to tax due.
- Sec. 43.31.270. Time for assessment of tax. [Repealed, Sec. 4 ch 94 SLA 1976. For current law, see AS 43.05.260 ].
- Sec. 43.31.280 Refunds of excess tax paid.
- Sec. 43.31.290 Superior court judge to furnish names of decedents.
- Sec. 43.31.300 Corporate executors of nonresident decedents.
- Sec. 43.31.310 Prima facie liability for tax.
- Sec. 43.31.320 Discharge of estate; notice of lien, limitation, etc.
- Sec. 43.31.330 Disposition of proceeds.
- Sec. 43.31.340 Interpretation and construction.
- Sec. 43.31.350 Failure to produce records.
- 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 [Repealed, Sec. 46 ch 113 SLA 1980.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 ].
- Sec. 43.31.400 Effectiveness of chapter.
- Sec. 43.31.410 Exemptions.
- Sec. 43.31.420 Definitions.
- Sec. 43.31.430 Short title.
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