Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.31.410
Exemptions
The tax imposed under the inheritance and estate tax laws of this state in respect to personal property, except tangible property having an actual situs in this state, is not payable
# (1)
if the transferer at the time of death was a resident of a state or territory of the United States, or the District of Columbia, which at the time of death did not impose a death tax of any character in respect to property of residents of this state, except tangible personal property having an actual situs in the state, territory or district; or
# (2)
if the laws of the state, territory or district of the residence of the transferer at the time of death contained a reciprocal exemption provision under which nonresidents were exempted from death taxes of every character in respect to personal property, except tangible personal property having an actual situs therein, and if the state, territory or district of the residence of the nonresident decedent allowed a similar exemption to residents of the state, territory or district of residence of the decedent.
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