- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 31. Estate Tax Law of Alaska
- Section 280. Refunds of Excess Tax Paid.
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. Superior Court Judge to Furnish Names of Decedents.
AS 43.31.280. Refunds of Excess Tax Paid.
- (a) When it appears upon the examination of a return made under this chapter or upon proof submitted to the department by
the executor, that an amount of estate tax has been paid in excess of the tax legally due under this chapter, then the
amount of overpayment, together with any overpayment of interest on it shall be refunded to the executor and this
refund shall be made by the department as a matter of course regardless of whether the executor has filed a written
claim for it, except that upon request of the department, the executor shall file with the department a conformed copy
of any written claim for refund of federal estate tax which has been filed with the United States.
- (b) Notwithstanding (a) of this section, no refund of estate tax may be made nor is any executor entitled to bring an
action for refund of estate tax after the expiration of two years from the date of payment of the tax to be refunded
unless there has been filed with the department written notice of administrative or judicial determination of the
federal estate tax liability of the estate, whichever occurs last, and notice shall have been so filed not later than
60 days after determination has become final.
- (c) In this section, an administrative determination shall be considered to have become final on the date of receipt by
the executor or other interested party of the final payment to be made refunding federal estate tax or upon the last
date on which the executor or any other interested party receives notice from the United States that an overpayment of
federal estate tax has been credited by the United States against any liability other than federal estate tax of the
estate. A final judicial determination shall be considered to have occurred on the date on which a judgment entered by
a court of competent jurisdiction and determining that there has been an overpayment of federal estate tax becomes
- (d) Nothing in this section prevents an executor from bringing or maintaining an action in a court of competent
jurisdiction within a period otherwise prescribed by law to determine any question bearing upon the taxable situs of
property, the domicile of a decedent, or otherwise affecting the jurisdiction of the state to impose an inheritance or
estate tax with respect to a particular item of property.
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