State Codes and Statutes

Statutes > Alaska > Title-43 > Chapter-43-31

Sec. 43.31.011. - Tax upon estates of resident decedents.
Sec. 43.31.021. - Tax upon estates of nonresident decedents.
Sec. 43.31.031. - Tax upon estates of alien decedents.
Sec. 43.31.041. - Administration by Department of Revenue.
Sec. 43.31.051. - Examination of books, papers, records, etc.
Sec. 43.31.061. - Appointment, bonds and credentials of agents.
Sec. 43.31.071. - Regulations.
Sec. 43.31.081. - Information confidential. [Repealed, Sec. 3 ch 166 SLA 1976. For current law, see AS 43.05.230 ].
Sec. 43.31.091. - Actions by or against department.
Sec. 43.31.101. - Special appraisers. [Repealed, Sec. 56 ch 32 SLA 1971].
Sec. 43.31.111. - Notice of death or tax return.
Sec. 43.31.121. - Tax return in certain cases.
Sec. 43.31.131. - Failure to make return and extension.
Sec. 43.31.141. - When tax due, extension and interest.
Sec. 43.31.151. - Notice of deficiency in federal estate tax.
Sec. 43.31.161. - Deficiency, hearing, and procedure. [Repealed, Sec. 3 ch 166 SLA 1976. For taxpayer remedies, see AS 43.05.240 ].
Sec. 43.31.171. - Civil penalties. [Repealed, Sec. 45 ch 113 SLA 1980. For current law, see AS 43.05.220 ].
Sec. 43.31.181. - Receipts for taxes.
Sec. 43.31.191. - Failure to pay tax.
Sec. 43.31.201. - Tax payable from entire estates and third persons.
Sec. 43.31.211. - Lien for unpaid taxes. [Repealed, Sec. 4 ch 94 SLA 1976. For current law, see AS 43.10.035 (a)].
Sec. 43.31.221. - Personal liability of executor.
Sec. 43.31.230. - Sale of real estate by executor to pay tax.
Sec. 43.31.240. - Actions to enforce payment.
Sec. 43.31.250. - No discharge of executor until tax paid.
Sec. 43.31.260. - Agreements as to tax due.
Sec. 43.31.270. - Time for assessment of tax. [Repealed, Sec. 4 ch 94 SLA 1976. For current law, see AS 43.05.260 ].
Sec. 43.31.280. - Refunds of excess tax paid.
Sec. 43.31.290. - Superior court judge to furnish names of decedents.
Sec. 43.31.300. - Corporate executors of nonresident decedents.
Sec. 43.31.310. - Prima facie liability for tax.
Sec. 43.31.320. - Discharge of estate; notice of lien, limitation, etc.
Sec. 43.31.330. - Disposition of proceeds.
Sec. 43.31.340. - Interpretation and construction.
Sec. 43.31.350. - Failure to produce records.
Sec. 43.31.360. - 43.31.390 - l Failure to make return; false return or return statement; tax evasion. [Repealed, Sec. 46 ch 113 SLA 1980. For criminal penalties, see AS 43.05.290 ].
Sec. 43.31.400. - Effectiveness of chapter.
Sec. 43.31.410. - Exemptions.
Sec. 43.31.420. - Definitions.
Sec. 43.31.430. - Short title.

State Codes and Statutes

Statutes > Alaska > Title-43 > Chapter-43-31

Sec. 43.31.011. - Tax upon estates of resident decedents.
Sec. 43.31.021. - Tax upon estates of nonresident decedents.
Sec. 43.31.031. - Tax upon estates of alien decedents.
Sec. 43.31.041. - Administration by Department of Revenue.
Sec. 43.31.051. - Examination of books, papers, records, etc.
Sec. 43.31.061. - Appointment, bonds and credentials of agents.
Sec. 43.31.071. - Regulations.
Sec. 43.31.081. - Information confidential. [Repealed, Sec. 3 ch 166 SLA 1976. For current law, see AS 43.05.230 ].
Sec. 43.31.091. - Actions by or against department.
Sec. 43.31.101. - Special appraisers. [Repealed, Sec. 56 ch 32 SLA 1971].
Sec. 43.31.111. - Notice of death or tax return.
Sec. 43.31.121. - Tax return in certain cases.
Sec. 43.31.131. - Failure to make return and extension.
Sec. 43.31.141. - When tax due, extension and interest.
Sec. 43.31.151. - Notice of deficiency in federal estate tax.
Sec. 43.31.161. - Deficiency, hearing, and procedure. [Repealed, Sec. 3 ch 166 SLA 1976. For taxpayer remedies, see AS 43.05.240 ].
Sec. 43.31.171. - Civil penalties. [Repealed, Sec. 45 ch 113 SLA 1980. For current law, see AS 43.05.220 ].
Sec. 43.31.181. - Receipts for taxes.
Sec. 43.31.191. - Failure to pay tax.
Sec. 43.31.201. - Tax payable from entire estates and third persons.
Sec. 43.31.211. - Lien for unpaid taxes. [Repealed, Sec. 4 ch 94 SLA 1976. For current law, see AS 43.10.035 (a)].
Sec. 43.31.221. - Personal liability of executor.
Sec. 43.31.230. - Sale of real estate by executor to pay tax.
Sec. 43.31.240. - Actions to enforce payment.
Sec. 43.31.250. - No discharge of executor until tax paid.
Sec. 43.31.260. - Agreements as to tax due.
Sec. 43.31.270. - Time for assessment of tax. [Repealed, Sec. 4 ch 94 SLA 1976. For current law, see AS 43.05.260 ].
Sec. 43.31.280. - Refunds of excess tax paid.
Sec. 43.31.290. - Superior court judge to furnish names of decedents.
Sec. 43.31.300. - Corporate executors of nonresident decedents.
Sec. 43.31.310. - Prima facie liability for tax.
Sec. 43.31.320. - Discharge of estate; notice of lien, limitation, etc.
Sec. 43.31.330. - Disposition of proceeds.
Sec. 43.31.340. - Interpretation and construction.
Sec. 43.31.350. - Failure to produce records.
Sec. 43.31.360. - 43.31.390 - l Failure to make return; false return or return statement; tax evasion. [Repealed, Sec. 46 ch 113 SLA 1980. For criminal penalties, see AS 43.05.290 ].
Sec. 43.31.400. - Effectiveness of chapter.
Sec. 43.31.410. - Exemptions.
Sec. 43.31.420. - Definitions.
Sec. 43.31.430. - Short title.

State Codes and Statutes

State Codes and Statutes

Statutes > Alaska > Title-43 > Chapter-43-31

Sec. 43.31.011. - Tax upon estates of resident decedents.
Sec. 43.31.021. - Tax upon estates of nonresident decedents.
Sec. 43.31.031. - Tax upon estates of alien decedents.
Sec. 43.31.041. - Administration by Department of Revenue.
Sec. 43.31.051. - Examination of books, papers, records, etc.
Sec. 43.31.061. - Appointment, bonds and credentials of agents.
Sec. 43.31.071. - Regulations.
Sec. 43.31.081. - Information confidential. [Repealed, Sec. 3 ch 166 SLA 1976. For current law, see AS 43.05.230 ].
Sec. 43.31.091. - Actions by or against department.
Sec. 43.31.101. - Special appraisers. [Repealed, Sec. 56 ch 32 SLA 1971].
Sec. 43.31.111. - Notice of death or tax return.
Sec. 43.31.121. - Tax return in certain cases.
Sec. 43.31.131. - Failure to make return and extension.
Sec. 43.31.141. - When tax due, extension and interest.
Sec. 43.31.151. - Notice of deficiency in federal estate tax.
Sec. 43.31.161. - Deficiency, hearing, and procedure. [Repealed, Sec. 3 ch 166 SLA 1976. For taxpayer remedies, see AS 43.05.240 ].
Sec. 43.31.171. - Civil penalties. [Repealed, Sec. 45 ch 113 SLA 1980. For current law, see AS 43.05.220 ].
Sec. 43.31.181. - Receipts for taxes.
Sec. 43.31.191. - Failure to pay tax.
Sec. 43.31.201. - Tax payable from entire estates and third persons.
Sec. 43.31.211. - Lien for unpaid taxes. [Repealed, Sec. 4 ch 94 SLA 1976. For current law, see AS 43.10.035 (a)].
Sec. 43.31.221. - Personal liability of executor.
Sec. 43.31.230. - Sale of real estate by executor to pay tax.
Sec. 43.31.240. - Actions to enforce payment.
Sec. 43.31.250. - No discharge of executor until tax paid.
Sec. 43.31.260. - Agreements as to tax due.
Sec. 43.31.270. - Time for assessment of tax. [Repealed, Sec. 4 ch 94 SLA 1976. For current law, see AS 43.05.260 ].
Sec. 43.31.280. - Refunds of excess tax paid.
Sec. 43.31.290. - Superior court judge to furnish names of decedents.
Sec. 43.31.300. - Corporate executors of nonresident decedents.
Sec. 43.31.310. - Prima facie liability for tax.
Sec. 43.31.320. - Discharge of estate; notice of lien, limitation, etc.
Sec. 43.31.330. - Disposition of proceeds.
Sec. 43.31.340. - Interpretation and construction.
Sec. 43.31.350. - Failure to produce records.
Sec. 43.31.360. - 43.31.390 - l Failure to make return; false return or return statement; tax evasion. [Repealed, Sec. 46 ch 113 SLA 1980. For criminal penalties, see AS 43.05.290 ].
Sec. 43.31.400. - Effectiveness of chapter.
Sec. 43.31.410. - Exemptions.
Sec. 43.31.420. - Definitions.
Sec. 43.31.430. - Short title.