Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.31.031
Tax upon estates of alien decedents
# (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, the amount of which is a sum equal to that proportion of the credit allowable under the applicable federal revenue Act for estate, inheritance, legacy, and succession taxes actually paid to the several states, as the value of the property taxable in this state bears to the value of the estate taxable by the United States wherever situated.
# (b)
For the purpose of this section, stock in a corporation organized under the laws of this state shall be considered physically present in this state. The amount receivable as insurance upon the life of a decedent who at the time of death was not a resident of the United States, and any money deposited with a person carrying on the banking business by or for the decedent who was not engaged in business in the United States at the time of death, is not for the purpose of this section, considered to be physically present in this state.
Source: official source document (full Title 43 PDF)
In this chapter (40 sections)
- 43.31.011 · Tax upon estates of resident decedents
- 43.31.021 · Tax upon estates of nonresident decedents
- 43.31.031 · Tax upon estates of alien decedents
- 43.31.041 · Administration by Department of Revenue
- 43.31.051 · Examination of books, papers, records, etc
- 43.31.061 · Appointment, bonds and credentials of agents
- 43.31.071 · Regulations
- 43.31.081 · Information confidential
- 43.31.091 · Actions by or against department
- 43.31.101 · Special appraisers
- 43.31.111 · Notice of death or tax return
- 43.31.121 · Tax return in certain cases
- 43.31.131 · Failure to make return and extension
- 43.31.141 · When tax due, extension and interest
- 43.31.151 · Notice of deficiency in federal estate tax
- 43.31.161 · Deficiency, hearing, and procedure
- 43.31.171 · Civil penalties
- 43.31.181 · Receipts for taxes
- 43.31.191 · Failure to pay tax
- 43.31.201 · Tax payable from entire estates and third persons
- 43.31.211 · Lien for unpaid taxes
- 43.31.221 · Personal liability of executor
- 43.31.230 · Sale of real estate by executor to pay tax
- 43.31.240 · Actions to enforce payment
- 43.31.250 · No discharge of executor until tax paid
- 43.31.260 · Agreements as to tax due
- 43.31.270 · Time for assessment of tax
- 43.31.280 · Refunds of excess tax paid
- 43.31.290 · Superior court judge to furnish names of decedents
- 43.31.300 · Corporate executors of nonresident decedents
- 43.31.310 · Prima facie liability for tax
- 43.31.320 · Discharge of estate; notice of lien, limitation, etc
- 43.31.330 · Disposition of proceeds
- 43.31.340 · Interpretation and construction
- 43.31.350 · Failure to produce records
- 43.31.360 · Failure to make return; false return or return statement;…
- 43.31.400 · Effectiveness of chapter
- 43.31.410 · Exemptions
- 43.31.420 · Definitions
- 43.31.430 · Short title