- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 31. Estate Tax Law of Alaska
- Section 221. Personal Liability of Executor.
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. Lien For Unpaid Taxes. [Repealed, Sec. 4 Ch 94 SLA 1976. For Current Law, See AS 43.10.035
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. Sale of Real Estate By Executor to Pay Tax.
AS 43.31.221. Personal Liability of Executor.
If an executor makes distribution either in whole or in part of any of the property of an estate to the heirs, next of
kin, distributees, legatees or devisees without having paid or secured the tax due the state under this chapter, or
obtained the release of the property from the lien of the tax the executor becomes personally liable for the tax so due
the state, or so much of it as remains due and unpaid, to the full extent of the full value of any property belonging
to the person or estate which may come into the hands, custody, or control of the executor.
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