- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 31. Estate Tax Law of Alaska
previous: Chapter 30
. Inheritance and Transfer Taxes
next: Section 11
. Tax Upon Estates of Resident Decedents.
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 [Repealed, Sec. 3 Ch 166 SLA 1976.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 [Repealed, Sec. 56 Ch 32 SLA 1971].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 [Repealed, Sec. 3 Ch 166 SLA 1976.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 [Repealed, Sec. 45 Ch 113 SLA 1980.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 [Repealed, Sec. 4 Ch 94 SLA 1976.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 [Repealed, Sec. 4 Ch 94 SLA 1976.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 [Repealed, Sec. 46 Ch 113 SLA 1980.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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