(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 for estate and inheritance taxes under this chapter after a lapse of 10 years from the date of the filing with the department of notice of the decedent's death, or after a lapse of 10 years from the date of the filing with the department of an estate tax return, whichever date is earlier, unless the department makes out, files and has recorded with the appropriate recorder wherein any part of the estate of the decedent may be situated in this state, a notice of lien against the property of the estate, specifying the amount or approximate amount of taxes claimed to be due to the state under this chapter, which notice of lien continues the lien in force for an additional period of five years or until payment is made. Notice of lien shall be filed and recorded; however, if no receipt for the payment of taxes, or no certificate 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, if the decedent was a resident of this state at the time of death, shall be considered fully acquitted and discharged of all liability for tax under this chapter after a lapse of 10 years from the date of the death of the decedent, unless the department makes out, files and has recorded notice of lien as provided in this chapter, which notice continues the lien in force against the property of the estate for an additional period of five years or until payment is made.
(b) Notwithstanding anything to the contrary in this section or this chapter, no lien for estate and inheritance taxes under this chapter may continue for more than 20 years from the date of death of the decedent, whether the decedent is a resident or nonresident of this 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.