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Alaska Statutes.

Title 43. Revenue and Taxation

Chapter 31. Estate Tax Law of Alaska

Chapter 31. Estate Tax Law of Alaska

Section 11. Tax Upon Estates of Resident Decedents.

Section 21. Tax Upon Estates of Nonresident Decedents.

Section 31. Tax Upon Estates of Alien Decedents.

Section 41. Administration By Department of Revenue.

Section 51. Examination of Books, Papers, Records, Etc.

Section 61. Appointment, Bonds and Credentials of Agents.

Section 71. Regulations.

Section 81. Information Confidential. [Repealed, Sec. 3 Ch 166 SLA 1976. For Current Law, See AS 43.05.230

Section 91. Actions By or Against Department.

Section 101. Special Appraisers. [Repealed, Sec. 56 Ch 32 SLA 1971].

Section 111. Notice of Death or Tax Return.

Section 121. Tax Return in Certain Cases.

Section 131. Failure to Make Return and Extension.

Section 141. When Tax Due, Extension and Interest.

Section 151. Notice of Deficiency in Federal Estate Tax.

Section 161. Deficiency, Hearing, and Procedure. [Repealed, Sec. 3 Ch 166 SLA 1976. For Taxpayer Remedies, See AS 43.05.240

Section 171. Civil Penalties. [Repealed, Sec. 45 Ch 113 SLA 1980. For Current Law, See AS 43.05.220

Section 181. Receipts For Taxes.

Section 191. Failure to Pay Tax.

Section 201. Tax Payable From Entire Estates and Third Persons.

Section 211. Lien For Unpaid Taxes. [Repealed, Sec. 4 Ch 94 SLA 1976. For Current Law, See AS 43.10.035

Section 221. Personal Liability of Executor.

Section 230. Sale of Real Estate By Executor to Pay Tax.

Section 240. Actions to Enforce Payment.

Section 250. No Discharge of Executor Until Tax Paid.

Section 260. Agreements as to Tax Due.

Section 270. Time For Assessment of Tax. [Repealed, Sec. 4 Ch 94 SLA 1976. For Current Law, See AS 43.05.260

Section 280. Refunds of Excess Tax Paid.

Section 290. Superior Court Judge to Furnish Names of Decedents.

Section 300. Corporate Executors of Nonresident Decedents.

Section 310. Prima Facie Liability For Tax.

Section 320. Discharge of Estate; Notice of Lien, Limitation, Etc.

Section 330. Disposition of Proceeds.

Section 340. Interpretation and Construction.

Section 350. Failure to Produce Records.

Section 360. - 43.31.390l 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 [Repealed, Sec. 46 Ch 113 SLA 1980.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

Section 400. Effectiveness of Chapter.

Section 410. Exemptions.

Section 420. Definitions.

Section 430. Short Title.

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Note to HTML Version:

This version of the Alaska Statutes is current through December, 2004. The Alaska Statutes were automatically converted to HTML from a plain text format. Every effort has been made to ensure their accuracy, but this can not be guaranteed. If it is critical that the precise terms of the Alaska Statutes be known, it is recommended that more formal sources be consulted. For statutes adopted after the effective date of these statutes, see, Alaska State Legislature If any errors are found, please e-mail Touch N' Go systems at E-mail. We hope you find this information useful.

Last modified 9/3/2005