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2017 Alaska Statutes
Title 43. Revenue and Taxation
Chapter 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 [Repealed, § 3 ch 166 SLA 1976.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 [Repealed, § 56 ch 32 SLA 1971.]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 [Repealed, § 3 ch 166 SLA 1976. For taxpayer remedies, see AS 43.05.240.]
- Sec. 43.31.171. Civil penalties. [Repealed, § 45 ch 113 SLA 1980.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 [Repealed, § 4 ch 94 SLA 1976.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 [Repealed, § 4 ch 94 SLA 1976.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.
- Secs. 43.31.360 — 43.31.390. Failure to make return; false return or return statement; tax evasion. [Repealed, § 46 ch 113 SLA 1980.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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