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 all supplemental data, if any, as may be necessary to determine and establish the correct tax under this chapter. This return shall be made in the case of every decedent who at the time of death was not a resident of the United States and whose gross estate includes any real property situated and tangible personal property having an actual situs in the state and intangible personal property physically present in the state.
Structure Alaska Statutes
Title 43. Revenue and Taxation
Chapter 31. Estate Tax Law of Alaska
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. 43.31.091. Actions by or against department.
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. 43.31.181. Receipts for taxes.
Sec. 43.31.191. Failure to pay tax.
Sec. 43.31.201. Tax payable from entire estates and third persons.
Sec. 43.31.221. 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. 43.31.280. 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.