Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.31.420
Definitions
In this chapter,
# (1)
"decedent" includes the testator, intestate grantor, bargainor, vendor, or donor;
# (2)
"executor" means the executor, administrator, or curator of the decedent, or if there is no executor, administrator, or curator appointed qualified and acting, then any person who is in the actual or constructive possession of any property included in the gross estate of the decedent;
# (3)
"gross estate" means the gross estate as determined under the provisions of the applicable federal revenue Act;
# (4)
"intangible personal property" means incorporeal personal property including deposits in banks, negotiable instruments, mortgages, debts, receivables, shares of stock, bonds, notes, credits, evidences of an interest in property, evidences of debt, and choses in action generally;
# (5)
"net estate" means the net estate as determined under the provisions of the applicable federal revenue Act;
# (6)
"nonresident" means a natural person domiciled outside the state;
# (7)
"person" means persons, corporations, associations, joint stock companies, and business trusts;
# (8)
"real property" means real property as it is commonly understood and includes real property whose legal title is in the decedent but which is subject to a contract of sale to a third party;
# (9)
"resident" means a natural person domiciled in the state;
# (10)
"tangible personal property" means corporeal personal property, including money;
# (11)
"transfer" includes the passing of property or any interest in property, in possession or enjoyment, present or future, by inheritance, descent, devise, succession, bequest, grant, deed, bargain, sale, gift, or appointment in the manner described in this chapter;
# (12)
"United States" used in a geographical sense includes only the 50 states and the District of Columbia.
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