Alaska Statutes.
Title 43. Revenue and Taxation
Chapter 31. Estate Tax Law of Alaska
Section 400. Effectiveness of Chapter.
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AS 43.31.400. Effectiveness of Chapter.

This chapter shall remain in force and effect so long as the government of the United States retains in full force and effect as a part of the revenue laws of the United States a federal estate tax, and this chapter shall cease to be operative when the government of the United States ceases to impose an estate tax of the United States.

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