- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 31. Estate Tax Law of Alaska
- Section 410. Exemptions.
previous: Section 400
. Effectiveness of Chapter.
next: Section 420
AS 43.31.410. Exemptions.
The tax imposed under the inheritance and estate tax laws of this state in respect to personal property, except
tangible property having an actual situs in this state, is not payable
- (1) if the transferer at the time of death was a resident of a state or territory of the United States, or the District of
Columbia, which at the time of death did not impose a death tax of any character in respect to property of residents of
this state, except tangible personal property having an actual situs in the state, territory or district; or
- (2) if the laws of the state, territory or district of the residence of the transferer at the time of death contained a
reciprocal exemption provision under which nonresidents were exempted from death taxes of every character in respect to
personal property, except tangible personal property having an actual situs therein, and if the state, territory or
district of the residence of the nonresident decedent allowed a similar exemption to residents of the state, territory
or district of residence of the decedent.
All content © 2008 by Touch
N' Go/Bright Solutions, Inc.
Note to HTML Version:
This version of the Alaska Statutes is current through December, 2007. The Alaska Statutes were automatically converted to HTML from a plain text format. Every effort has been made to ensure their accuracy, but this can not be guaranteed. If it is critical that the precise terms of the Alaska Statutes be known, it is recommended that more formal sources be consulted. For statutes adopted after the effective date of these statutes, see, Alaska State Legislature
If any errors are found, please e-mail Touch N' Go systems at E-mail. We
hope you find this information useful.