Title 43 — Revenue and Taxation
36 chapters · 668 sections in this title.
AS 43.31.011 Tax upon estates of resident decedents.
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A tax is imposed upon the transfer of the estate of a person who, at the time of death, was a resident of this state, the amount of which shall be computed as follows: (1) Determine the amount of the credit allowable under the applicable federal revenue Act for estate, inheritanc…
AS 43.31.021 Tax upon estates of nonresident decedents.
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A tax is imposed upon the transfer of real property situated in this state, upon tangible personal property having an actual situs in this state, upon intangible personal property having a business situs in this state and upon stocks, bonds, debentures, notes and other securities…
AS 43.31.031 Tax upon estates of alien decedents.
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(a) A tax is imposed upon the transfer of real property situated and tangible personal property having an actual situs in this state and upon intangible personal property physically present in this state of a person who at the time of death was not a resident of the United States…
AS 43.31.041 Administration by Department of Revenue.
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The department, except as otherwise provided, has jurisdiction and is charged with the administration and enforcement of the provisions of this chapter.
AS 43.31.051 Examination of books, papers, records, etc.
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(a) The department, for the purpose of ascertaining the correctness of a return, or for the purpose of making a return where none has been made, may examine books, papers, records, or memoranda, bearing upon the matter required to be included in the return; may require the attend…
AS 43.31.061 Appointment, bonds and credentials of agents.
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(a) The department may appoint and remove examiners and appraisers it considers necessary, these persons to have those duties and powers the department prescribes. The compensation of these examiners and appraisers shall be as the department prescribes, and they shall be reimburs…
AS 43.31.071 Regulations.
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The department may adopt regulations not inconsistent with this chapter as it considers necessary to enforce its provisions, and may adopt regulations as are or may be promulgated with respect to the estate tax provisions of the revenue Act of the United States insofar as they ar…
AS 43.31.081 Information confidential. [Repealed, § 3 ch 166 SLA 1976. For current law, see AS 43.05.230.]
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[Repealed or reserved.]
AS 43.31.091 Actions by or against department.
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The department may sue and be sued but may not be required to give supersedeas or other bond in any cause or court of this state.
AS 43.31.101 Special appraisers. [Repealed, § 56 ch 32 SLA 1971.]
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[Repealed or reserved.]
AS 43.31.111 Notice of death or tax return.
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The executor, within two months after the decedent's death, or within a like period after qualifying as executor, shall submit a report of the death to the department on the form prepared and published by the department known as the preliminary notice and report. If a federal est…
AS 43.31.121 Tax return in certain cases.
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The executor of an estate required by the laws of the United States to file a federal estate tax return shall file with the department within 15 months from the date of death a return consisting of an executed copy of the federal estate tax return, and shall file with this return…
AS 43.31.131 Failure to make return and extension.
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If the federal taxing authorities grant an extension of time for filing a return the department shall allow a like extension of time for filing upon the filing by the executor of a copy of the federal extension with the department. An extension of time for filing a return does no…
AS 43.31.141 When tax due, extension and interest.
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The tax imposed by this chapter is due and payable 15 months after the decedent's death and shall be paid by the executor to the department. If the department finds that the payment on the due date of tax or any part of the tax would impose undue hardship upon the estate, the dep…
AS 43.31.151 Notice of deficiency in federal estate tax.
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It is the duty of the executor to file with the department within 60 days after a final determination of a deficiency in federal estate tax has been made, written notice of the deficiency. If, based upon this deficiency and the ground for it, it appears that the amount of tax pre…
AS 43.31.161 Deficiency, hearing, and procedure. [Repealed, § 3 ch 166 SLA 1976. For taxpayer remedies, see AS 43.05.240.]
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[Repealed or reserved.]
AS 43.31.171 Civil penalties. [Repealed, § 45 ch 113 SLA 1980. For current law, see AS 43.05.220.]
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[Repealed or reserved.]
AS 43.31.181 Receipts for taxes.
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The department shall issue to the executor, upon payment of the tax imposed by this chapter, receipts in triplicate, any of which is sufficient evidence of payment, and shall entitle the executor to be credited and allowed the amount of the receipt by a court having jurisdiction …
AS 43.31.191 Failure to pay tax.
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(a) If a tax imposed by this chapter or any portion of the tax is unpaid within 90 days after it becomes due, and the time for payment is not extended, the department shall collect the tax, penalty and interest by using the remedy of distraint on real and personal property as set…
AS 43.31.201 Tax payable from entire estates and third persons.
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If the tax or a part of the tax is paid or collected out of that part of the estate passing to or in possession of a person other than the executor in the capacity of executor, the person is entitled to a reimbursement out of a part of the estate still undistributed or by a just …
AS 43.31.211 Lien for unpaid taxes. [Repealed, § 4 ch 94 SLA 1976. For current law, see AS 43.10.035(a).]
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[Repealed or reserved.]
AS 43.31.221 Personal liability of executor.
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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…
AS 43.31.230 Sale of real estate by executor to pay tax.
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Every executor has the same right and power to take possession of or sell, convey and dispose of real estate as assets of the estate for the payment of the tax imposed by this chapter as the executor may have for the payment of the debts of the decedent.
AS 43.31.240 Actions to enforce payment.
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Actions may be brought within the time or times specified in this chapter by the department to recover the amount of taxes, penalties and interest due under this chapter. The action shall be brought in the superior court where the estate is being or has been administered, or if n…
AS 43.31.250 No discharge of executor until tax paid.
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No final account of an executor of the estate of a nonresident, nor of the estate of a resident where the value of the gross estate wherever situated exceeds $60,000 may be allowed by any court until the account shows, and the judge of the court finds, that the tax imposed by the…
AS 43.31.260 Agreements as to tax due.
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For the purpose of facilitating the settlement and distribution of estates held by executors, the department may, on behalf of the state, agree upon the amount of taxes at any time due or to become due from the executor under the provisions of this chapter, and payment in accorda…
AS 43.31.270 Time for assessment of tax. [Repealed, § 4 ch 94 SLA 1976. For current law, see AS 43.05.260.]
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[Repealed or reserved.]
AS 43.31.280 Refunds of excess tax paid.
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(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 an…
AS 43.31.290 Superior court judge to furnish names of decedents.
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Each superior court judge shall, on or before the 10th day of every month, notify the department of the names of all decedents, the names and addresses of the respective executors, administrators or curators appointed, the amount of the bonds, if any, required by the court, and t…
AS 43.31.300 Corporate executors of nonresident decedents.
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If the executor of the estate of a nonresident is a corporation duly authorized, qualified, and acting as an executor in the jurisdiction of the domicile of the decedent, it is under the duties and obligations as to the giving of notices and filing of returns required by this cha…
AS 43.31.310 Prima facie liability for tax.
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The estate of each decedent whose property is subject to the laws of the state is considered prima facie liable for estate taxes under this chapter, and is subject to a lien for them in an amount which may be later determined to be due and payable on the estate as provided in thi…
AS 43.31.320 Discharge of estate; notice of lien, limitation, etc.
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(a) If no receipt for the payment of taxes, or no receipt of nonliability for taxes has been issued or recorded as provided for in this chapter, the property constituting the estate of the decedent in this state shall be considered fully acquitted and discharged of all liability …
AS 43.31.330 Disposition of proceeds.
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All taxes and fees levied and collected under this chapter shall be paid into the general fund.
AS 43.31.340 Interpretation and construction.
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When not otherwise provided for in this chapter, the rules of interpretation and construction applicable to the estate and inheritance tax laws of the United States apply to and shall be followed in the interpretation of this chapter.
AS 43.31.350 Failure to produce records.
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A person who fails to comply with any duty imposed upon the person by this chapter, or who, having possession or control of any record, file or paper, containing or supposed to contain information concerning the estate of the decedent, or having possession or control of any prope…
AS 43.31.360 Secs. 43.31.360 — 43.31.390. Failure to make return; false return or return statement; tax evasion. [Repealed, § 46 ch 113 SLA 1980. For criminal penalties, see AS 43.05.290.]
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[Repealed or reserved.]
AS 43.31.400 Effectiveness of chapter.
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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 St…
AS 43.31.410 Exemptions.
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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 S…
AS 43.31.420 Definitions.
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In this chapter, (1) “decedent” includes the testator, intestate grantor, bargainor, vendor, or donor; (2) “executor” means the executor, administrator, or curator of the decedent, or if there is no executor, administrator, or curator appointed qualified and acting, then any pers…
AS 43.31.430 Short title.
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This chapter may be cited as the Estate Tax Law of Alaska.