§ 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
§ 43.31.091 Actions by or against department
§ 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
§ 43.31.181 Receipts for taxes
§ 43.31.191 Failure to pay tax
§ 43.31.201 Tax payable from entire estates and third persons
§ 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
§ 43.31.280 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
§ 43.31.400 Effectiveness of chapter
§ 43.31.410 Exemptions
§ 43.31.420 Definitions
§ 43.31.430 Short title
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Terms Used In Alaska Statutes > Title 43 > Chapter 31 - Estate Tax Law of Alaska

  • action: includes any matter or proceeding in a court, civil or criminal. See Alaska Statutes 01.10.060
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
  • ballot: means any document provided by the director on which votes may be cast for candidates, propositions, or questions. See Alaska Statutes 15.80.010
  • Bequest: Property gifted by will.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Devise: To gift property by will.
  • director: means the director of elections who is the chief elections officer of the state appointed in accordance with Alaska Stat. See Alaska Statutes 15.80.010
  • Donor: The person who makes a gift.
  • election board: means the board appointed in accordance with Alaska Stat. See Alaska Statutes 15.80.010
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Ex officio: Literally, by virtue of one's office.
  • Executor: A male person named in a will to carry out the decedent
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • general election: means the election held on the Tuesday after the first Monday in November of even-numbered years. See Alaska Statutes 15.80.010
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grantor: The person who establishes a trust and places property into it.
  • Gross estate: The total fair market value of all property and property interests, real and personal, tangible and intangible, of which a decedent had beneficial ownership at the time of death before subtractions for deductions, debts, administrative expenses, and casualty losses suffered during estate administration.
  • Intestate: Dying without leaving a will.
  • Joint session: When both chambers of a legislature adopt a concurrent resolution to meet together.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legacy: A gift of property made by will.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • lieutenant governor: includes an appointed lieutenant governor, governor, or acting governor if a vacancy has occurred in the office of lieutenant governor or governor. See Alaska Statutes 15.80.010
  • month: means a calendar month unless otherwise expressed. See Alaska Statutes 01.10.060
  • peace officer: means
    (A) an officer of the state troopers. See Alaska Statutes 01.10.060
  • person: includes a corporation, company, partnership, firm, association, organization, business trust, or society, as well as a natural person. See Alaska Statutes 01.10.060
  • Personal property: All property that is not real property.
  • personal property: includes money, goods, chattels, things in action, and evidences of debt. See Alaska Statutes 01.10.060
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probate: Proving a will
  • property: includes real and personal property. See Alaska Statutes 01.10.060
  • proposition: means an initiative, referendum, or constitutional amendment submitted at an election to the public for vote. See Alaska Statutes 15.80.010
  • question: means an issue placed on the ballot to determine whether a judge or justice shall be accepted or rejected, whether a constitutional convention shall be called, whether a state debt shall be contracted, or whether a state official shall be recalled. See Alaska Statutes 15.80.010
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • state: means the State of Alaska unless applied to the different parts of the United States and in the latter case it includes the District of Columbia and the territories. See Alaska Statutes 01.10.060
  • Testator: A male person who leaves a will at death.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • writing: includes printing. See Alaska Statutes 01.10.060