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 chapter, and may bring and defend actions and suits as authorized or permitted by this chapter, to the same extent as an individual executor, notwithstanding that the corporation may be prohibited from exercising, in this state, any powers as executor, but nothing in this section authorizes corporations not authorized to do business in this state to qualify or act as executor, administrator, or in any other fiduciary capacity, if otherwise prohibited by the laws of this state, except to the extent expressly provided.
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.