Section 43.31.011. Tax upon estates of resident decedents.

Section 43.31.021. Tax upon estates of nonresident decedents.

Section 43.31.031. Tax upon estates of alien decedents.

Section 43.31.041. Administration by Department of Revenue.

Section 43.31.051. Examination of books, papers, records, etc.

Section 43.31.061. Appointment, bonds and credentials of agents.

Section 43.31.071. Regulations.

Section 43.31.081. Information confidential. [Repealed, Sec. 3 ch 166 SLA 1976. For current law, see AS 43.05.230].

Section 43.31.091. Actions by or against department.

Section 43.31.101. Special appraisers. [Repealed, Sec. 56 ch 32 SLA 1971].

Section 43.31.111. Notice of death or tax return.

Section 43.31.121. Tax return in certain cases.

Section 43.31.131. Failure to make return and extension.

Section 43.31.141. When tax due, extension and interest.

Section 43.31.151. Notice of deficiency in federal estate tax.

Section 43.31.161. Deficiency, hearing, and procedure. [Repealed, Sec. 3 ch 166 SLA 1976. For taxpayer remedies, see AS 43.05.240].

Section 43.31.171. Civil penalties. [Repealed, Sec. 45 ch 113 SLA 1980. For current law, see AS 43.05.220].

Section 43.31.181. Receipts for taxes.

Section 43.31.191. Failure to pay tax.

Section 43.31.201. Tax payable from entire estates and third persons.

Section 43.31.211. Lien for unpaid taxes. [Repealed, Sec. 4 ch 94 SLA 1976. For current law, see AS 43.10.035(a)].

Section 43.31.221. Personal liability of executor.

Section 43.31.230. Sale of real estate by executor to pay tax.

Section 43.31.240. Actions to enforce payment.

Section 43.31.250. No discharge of executor until tax paid.

Section 43.31.260. Agreements as to tax due.

Section 43.31.270. Time for assessment of tax. [Repealed, Sec. 4 ch 94 SLA 1976. For current law, see AS 43.05.260].

Section 43.31.280. Refunds of excess tax paid.

Section 43.31.290. Superior court judge to furnish names of decedents.

Section 43.31.300. Corporate executors of nonresident decedents.

Section 43.31.310. Prima facie liability for tax.

Section 43.31.320. Discharge of estate; notice of lien, limitation, etc.

Section 43.31.330. Disposition of proceeds.

Section 43.31.340. Interpretation and construction.

Section 43.31.350. Failure to produce records.

Section 43.31.400. Effectiveness of chapter.

Section 43.31.410. Exemptions.

Section 43.31.420. Definitions.

Section 43.31.430. Short title.

Section 43.31.360. - 43.31.390. Failure to make return; false return or return statement; tax evasion. [Repealed, Sec. 46 ch 113 SLA 1980. For criminal penalties, see AS 43.05.290].