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- Alaska Statutes.
- Title 13. Decedents' Estates, Guardianships, Transfers, and Trusts.
- Chapter 16. Probate of Wills and Administration
- Section 610. Apportionment of Estate Taxes.
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. Distribution to Person Under Disability.
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. Formal Proceedings Terminating Administration; Testate or Intestate; Order of General Protection.
AS 13.16.610. Apportionment of Estate Taxes.
- (a) Unless the will provides otherwise, the tax shall be apportioned among all persons interested in the estate. The
apportionment is to be made in the proportion that the value of the interest of each person interested in the estate
bears to the total value of the interests of all persons interested in the estate. The values used in determining the
tax are to be used for that purpose. If the decedent's will directs a method of apportionment of tax different from
the method described in AS 13.06 - AS 13.36, the method described in the will controls.
- (b) The court in which venue lies for the administration of the estate of a decedent, on petition for the purpose may
determine the apportionment of the tax.
- (c) If the court finds that it is inequitable to apportion interest and penalties in the manner provided in (a) of this
section, because of special circumstances, it may direct apportionment of them in the manner it finds equitable.
- (d) If the court finds that the assessment of penalties and interest assessed in relation to the tax is due to delay
caused by the negligence of the fiduciary, the court may charge the fiduciary with the amount of the assessed penalties
- (e) In any action to recover from any person interested in the estate the amount of the tax apportioned to the person in
accordance with AS 13.06 - AS 13.36 the determination of the court in respect thereto shall be
prima facie correct.
- (f) The personal representative or other person in possession of the property of the decedent required to pay the tax may
withhold from any property distributable to any person interested in the estate, upon its distribution, the amount of
tax attributable to the distributee's interest. If the property in possession of the personal representative or other
person required to pay the tax and distributable to any person interested in the estate is insufficient to satisfy the
proportionate amount of the tax determined to be due from the person, the personal representative or other person
required to pay the tax may recover the deficiency from the person interested in the estate. If the property is not in
the possession of the personal representative or the other person required to pay the tax, the personal representative
or the other person required to pay the tax may recover from any person interested in the estate the amount of the tax
apportioned to the person in accordance with this chapter.
- (g) If property held by the personal representative is distributed before final apportionment of the tax, the distributee
shall provide a bond or other security for the apportionment liability in the form and amount prescribed by the
- (h) In making an apportionment, allowances shall be made for any exemptions granted, any classification made of persons
interested in the estate and for any deductions and credits allowed by the law imposing the tax.
- (i) Any exemption or deduction allowed by reason of the relationship of any person to the decedent or by reason of the
purposes of the gift inures to the benefit of the person bearing the relationship or receiving the gift; but if an
interest is subject to a prior present interest which is not allowable as a deduction, the tax apportionable against
the present interest shall be paid from principal.
- (j) Any deduction for property previously taxed and any credit for gift taxes or death taxes of a foreign country paid by
the decedent or the decedent's estate inures to the proportionate benefit of all persons liable to apportionment.
- (k) Any credit for inheritance, succession or estate taxes or taxes in the nature thereof applicable to property or
interests includable in the estate, inures to the benefit of the persons or interests chargeable with the payment
thereof to the extent proportionately that the credit reduces the tax.
- (l) To the extent that property passing to or in trust for a surviving spouse or any charitable, public or similar gift or
devisee is not an allowable deduction for purposes of the tax solely by reason of an inheritance tax or other death tax
imposed upon and deductible from the property, the property is not included in the computation provided for in (a) of
this section, and to that extent no apportionment is made against the property. This subsection does not apply to any
case if the result would be to deprive the estate of a deduction otherwise allowable under Section 2053(d) of the
Internal Revenue Code of 1954, as amended, of the United States, relating to deduction for state death taxes on
transfers for public, charitable, or religious uses.
- (m) No interest in income and no estate for years or for life or other temporary interest in any property or fund is
subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and
the tax, if any, on the remainder is chargeable against the corpus of the property or funds subject to the temporary
interest and remainder.
- (n) Neither the personal representative nor other person required to pay the tax is under any duty to institute any action
to recover from any person interested in the estate the amount of the tax apportioned to the person until the
expiration of the three months next following final determination of the tax. A personal representative or other
person required to pay the tax who institutes the action within a reasonable time after the three-month period is not
subject to any liability or surcharge because any portion of the tax apportioned to any person interested in the estate
was collectable at a time following the death of the decedent but thereafter became uncollectable. If the personal
representative or other person required to pay the tax cannot collect from any person interested in the estate the
amount of the tax apportioned to the person, the amount not recoverable shall be equitably apportioned among the other
persons interested in the estate who are subject to apportionment.
- (o) A personal representative acting in another state or a person required to pay the tax domiciled in another state may
institute an action in the courts of this state and may recover a proportionate amount of the federal estate tax, of an
estate tax payable to another state or of a death duty due by a decedent's estate to another state, from a person
interested in the estate who is either domiciled in this state or who owns property in this state subject to attachment
or execution. For the purposes of the action the determination of apportionment by the court having jurisdiction of
the administration of the decedent's estate in the other state is prima facie correct.
- (p) In this section
- (1) "estate" means the gross estate of a decedent as determined for the purpose of federal estate tax and the estate tax
payable to this state;
- (2) "fiduciary" means personal representative or trustee;
- (3) "person" means any individual, partnership, association, joint stock company, corporation, government, political
subdivision, governmental agency, or local governmental agency;
- (4) "person interested in the estate" means any person entitled to receive, or who has received, from a decedent or by
reason of the death of a decedent any property or interest in the property included in the decedent's estate; it
includes a personal representative, conservator, and trustee;
- (5) "state" means any state, territory, or possession of the United States, the District of Columbia, and the Commonwealth
of Puerto Rico;
- (6) "tax" means the federal estate tax and the additional inheritance tax imposed by AS 43.31 and interest and penalties imposed in addition to the tax.
Article 10. CLOSING ESTATES
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