Chapter

Estate Tax Law of Alaska

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 [Repealed, § 3 ch 166 SLA 1976.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 [Repealed, § 56 ch 32 SLA 1971.]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 [Repealed, § 3 ch 166 SLA 1976.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 [Repealed, § 45 ch 113 SLA 1980.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 [Repealed, § 4 ch 94 SLA 1976.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 [Repealed, § 4 ch 94 SLA 1976.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