reglab/housing_qa huggingface dataset:
AK Stat § 43.31.201 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 31. Estate Tax Law of Alaska|Sec. 43.31.201. Tax payable from entire estates and third persons.

If the tax or a part of the tax is paid or collected out of that part of the estate passing to or in possession of a person other than the executor in the capacity of executor, the person is entitled to a reimbursement out of a part of the estate still undistributed or by a just and equitable contribution by the person whose interest in the estate of the decedent would have been reduced if the tax had been paid before the distribution of the estate or whose interest in the estate is subject to an equal or prior liability for the payment of tax, debts, or other charges against the estate, it being the purpose and intent of this section that so far as is practical and unless otherwise directed by the will of the decedent, the tax shall be paid out of the estate before its distribution; but the department is not charged with enforcing contribution from a person.
AK Stat § 43.31.221 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 31. Estate Tax Law of Alaska|Sec. 43.31.221. Personal liability of executor.

If an executor makes distribution either in whole or in part of any of the property of an estate to the heirs, next of kin, distributees, legatees or devisees without having paid or secured the tax due the state under this chapter, or obtained the release of the property from the lien of the tax the executor becomes personally liable for the tax so due the state, or so much of it as remains due and unpaid, to the full extent of the full value of any property belonging to the person or estate which may come into the hands, custody, or control of the executor.
AK Stat § 43.31.230 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 31. Estate Tax Law of Alaska|Sec. 43.31.230. Sale of real estate by executor to pay tax.

Every executor has the same right and power to take possession of or sell, convey and dispose of real estate as assets of the estate for the payment of the tax imposed by this chapter as the executor may have for the payment of the debts of the decedent.
AK Stat § 43.31.240 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 31. Estate Tax Law of Alaska|Sec. 43.31.240. Actions to enforce payment.

Actions may be brought within the time or times specified in this chapter by the department to recover the amount of taxes, penalties and interest due under this chapter. The action shall be brought in the superior court where the estate is being or has been administered, or if no administration is had in this state, then in the appropriate court of the jurisdiction where any of the property of the estate is situated.
AK Stat § 43.31.250 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 31. Estate Tax Law of Alaska|Sec. 43.31.250. No discharge of executor until tax paid.

No final account of an executor of the estate of a nonresident, nor of the estate of a resident where the value of the gross estate wherever situated exceeds $60,000 may be allowed by any court until the account shows, and the judge of the court finds, that the tax imposed by the provisions of this chapter upon the executor, which has become payable, has been paid. The certificate of the department of nonliability for tax or its receipt for the amount of tax certified is conclusive in proceedings as to the liability or the payment of the tax to the extent of the certificate.
AK Stat § 43.31.260 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 31. Estate Tax Law of Alaska|Sec. 43.31.260. Agreements as to tax due.

For the purpose of facilitating the settlement and distribution of estates held by executors, the department may, on behalf of the state, agree upon the amount of taxes at any time due or to become due from the executor under the provisions of this chapter, and payment in accordance with the agreement is full satisfaction of the taxes to which the agreement relates.
AK Stat § 43.31.280 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 31. Estate Tax Law of Alaska|Sec. 43.31.280. Refunds of excess tax paid.

(a) When it appears upon the examination of a return made under this chapter or upon proof submitted to the department by the executor, that an amount of estate tax has been paid in excess of the tax legally due under this chapter, then the amount of overpayment, together with any overpayment of interest on it shall be refunded to the executor and this refund shall be made by the department as a matter of course regardless of whether the executor has filed a written claim for it, except that upon request of the department, the executor shall file with the department a conformed copy of any written claim for refund of federal estate tax which has been filed with the United States. (b) Notwithstanding (a) of this section, no refund of estate tax may be made nor is any executor entitled to bring an action for refund of estate tax after the expiration of two years from the date of payment of the tax to be refunded unless there has been filed with the department written notice of administrative or judicial determination of the federal estate tax liability of the estate, whichever occurs last, and notice shall have been so filed not later than 60 days after determination has become final. (c) In this section, an administrative determination shall be considered to have become final on the date of receipt by the executor or other interested party of the final payment to be made refunding federal estate tax or upon the last date on which the executor or any other interested party receives notice from the United States that an overpayment of federal estate tax has been credited by the United States against any liability other than federal estate tax of the estate. A final judicial determination shall be considered to have occurred on the date on which a judgment entered by a court of competent jurisdiction and determining that there has been an overpayment of federal estate tax becomes final. (d) Nothing in this section prevents an executor from bringing or maintaining an action in a court of competent jurisdiction within a period otherwise prescribed by law to determine any question bearing upon the taxable situs of property, the domicile of a decedent, or otherwise affecting the jurisdiction of the state to impose an inheritance or estate tax with respect to a particular item of property.
AK Stat § 43.31.290 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 31. Estate Tax Law of Alaska|Sec. 43.31.290. Superior court judge to furnish names of decedents.

Each superior court judge shall, on or before the 10th day of every month, notify the department of the names of all decedents, the names and addresses of the respective executors, administrators or curators appointed, the amount of the bonds, if any, required by the court, and the probable value of the estates, in all estates of decedents whose wills have been probated or propounded for probate before the judge or upon which letters testamentary or upon whose estates letters of administration or curatorship have been sought or granted, during the preceding months. The report shall contain any other information which the judge may have concerning the estate of these decedents. The judge shall also furnish immediately further information, from the records and files of the judge's office in regard to the estates, which the department may from time to time require.
AK Stat § 43.31.300 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 31. Estate Tax Law of Alaska|Sec. 43.31.300. Corporate executors of nonresident decedents.

If the executor of the estate of a nonresident is a corporation duly authorized, qualified, and acting as an executor in the jurisdiction of the domicile of the decedent, it is under the duties and obligations as to the giving of notices and filing of returns required by this chapter, and may bring and defend actions and suits as authorized or permitted by this chapter, to the same extent as an individual executor, notwithstanding that the corporation may be prohibited from exercising, in this state, any powers as executor, but nothing in this section authorizes corporations not authorized to do business in this state to qualify or act as executor, administrator, or in any other fiduciary capacity, if otherwise prohibited by the laws of this state, except to the extent expressly provided.
AK Stat § 43.31.310 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 31. Estate Tax Law of Alaska|Sec. 43.31.310. Prima facie liability for tax.

The estate of each decedent whose property is subject to the laws of the state is considered prima facie liable for estate taxes under this chapter, and is subject to a lien for them in an amount which may be later determined to be due and payable on the estate as provided in this chapter. The presumption of liability begins on the date of the death of the decedent and continues until the full settlement of all taxes which may be found to be due under this chapter, the settlement to be shown by receipts for all taxes due to be issued by the department as provided for in this chapter. Whenever it appears to the department that an estate is not subject to a tax under this chapter the department shall issue to the executor, administrator, curator or other personal representative, or to the heirs, devisees, or legatees of the decedent, a certificate in writing to that effect, showing nonliability to tax, which certificate of nonliability has the same effect as a receipt showing payment. The certificate of nonliability is subject to record and admissible in evidence in like manner as receipts showing payment of taxes. There shall be paid to the department a fee of $2.50 for each certificate so issued.
AK Stat § 43.31.320 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 31. Estate Tax Law of Alaska|Sec. 43.31.320. Discharge of estate; notice of lien, limitation, etc.

(a) If no receipt for the payment of taxes, or no receipt of nonliability for taxes has been issued or recorded as provided for in this chapter, the property constituting the estate of the decedent in this state shall be considered fully acquitted and discharged of all liability for estate and inheritance taxes under this chapter after a lapse of 10 years from the date of the filing with the department of notice of the decedent's death, or after a lapse of 10 years from the date of the filing with the department of an estate tax return, whichever date is earlier, unless the department makes out, files and has recorded with the appropriate recorder wherein any part of the estate of the decedent may be situated in this state, a notice of lien against the property of the estate, specifying the amount or approximate amount of taxes claimed to be due to the state under this chapter, which notice of lien continues the lien in force for an additional period of five years or until payment is made. Notice of lien shall be filed and recorded; however, if no receipt for the payment of taxes, or no certificate of nonliability for taxes, has been issued or recorded as provided for in this chapter, the property constituting the estate of the decedent in this state, if the decedent was a resident of this state at the time of death, shall be considered fully acquitted and discharged of all liability for tax under this chapter after a lapse of 10 years from the date of the death of the decedent, unless the department makes out, files and has recorded notice of lien as provided in this chapter, which notice continues the lien in force against the property of the estate for an additional period of five years or until payment is made. (b) Notwithstanding anything to the contrary in this section or this chapter, no lien for estate and inheritance taxes under this chapter may continue for more than 20 years from the date of death of the decedent, whether the decedent is a resident or nonresident of this state.
AK Stat § 43.31.330 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 31. Estate Tax Law of Alaska|Sec. 43.31.330. Disposition of proceeds.

All taxes and fees levied and collected under this chapter shall be paid into the general fund.
AK Stat § 43.31.340 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 31. Estate Tax Law of Alaska|Sec. 43.31.340. Interpretation and construction.

When not otherwise provided for in this chapter, the rules of interpretation and construction applicable to the estate and inheritance tax laws of the United States apply to and shall be followed in the interpretation of this chapter.
AK Stat § 43.31.350 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 31. Estate Tax Law of Alaska|Sec. 43.31.350. Failure to produce records.

A person who fails to comply with any duty imposed upon the person by this chapter, or who, having possession or control of any record, file or paper, containing or supposed to contain information concerning the estate of the decedent, or having possession or control of any property comprised in the gross estate of the decedent, fails to exhibit it upon request to the department or an examiner or appraiser, appointed under this chapter, who desires to examine it in the performance of official duties under this chapter, is liable to a penalty of not more than $1,000, with costs of suit, in a civil action in the name of the state.
AK Stat § 43.31.400 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 31. Estate Tax Law of Alaska|Sec. 43.31.400. Effectiveness of chapter.

This chapter shall remain in force and effect so long as the government of the United States retains in full force and effect as a part of the revenue laws of the United States a federal estate tax, and this chapter shall cease to be operative when the government of the United States ceases to impose an estate tax of the United States.
AK Stat § 43.31.410 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 31. Estate Tax Law of Alaska|Sec. 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.
AK Stat § 43.31.420 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 31. Estate Tax Law of Alaska|Sec. 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.
AK Stat § 43.31.430 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 31. Estate Tax Law of Alaska|Sec. 43.31.430. Short title.

This chapter may be cited as the Estate Tax Law of Alaska.
AK Stat § 43.35.200 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 35. Gaming and Gambling on Passenger Vessels|Sec. 43.35.200. Gambling activities aboard commercial vessels purportedly authorized by federal law.

AS 43.35.200 - 43.35.220 apply to the use of playing cards, dice, roulette wheels, coin-operated instruments or machines, or other objects or instruments used, designed, or intended for gaming or gambling used in the waters under the jurisdiction of the State of Alaska on a voyage described in 15 U.S.C. 1175(c)(2), and to any other gambling activities taking place aboard large passenger vessels in the state.
AK Stat § 43.35.210 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 35. Gaming and Gambling on Passenger Vessels|Sec. 43.35.210. Tax on gambling activities.

There is imposed on the operator of gaming or gambling activities aboard large passenger vessels in the state a tax of 33 percent of the adjusted gross income from those activities. “Adjusted gross income” means gross income less prizes awarded and federal and municipal taxes paid or owed on the income. The tax shall be collected and is due and payable to the Department of Revenue in the manner and at the times required by the Department of Revenue.
AK Stat § 43.35.220 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 35. Gaming and Gambling on Passenger Vessels|Sec. 43.35.220. Disposition of receipts.

The proceeds from the tax on gambling operations aboard commercial passenger vessels in the state's marine water shall be deposited in the large passenger vessel gaming and gambling tax account that is established as a subaccount within the commercial vessel passenger tax account (AS 43.52.230(a)).
AK Stat § 43.40.005 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 40. Motor Fuel Tax|Sec. 43.40.005. Refined fuel surcharge levied.

(a) Every dealer or user of refined fuels shall pay a surcharge of $.0095 a gallon on refined fuel sold, transferred, or used in the state. (b) The following refined fuels are exempt from the surcharge imposed under this section: (1) fuel sold to a federal or state government agency for official use; (2) fuel refined and used outside the United States; (3) liquefied petroleum gas; (4) aviation fuel; (5) fuel sold or transferred between qualified dealers.
AK Stat § 43.40.007 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 40. Motor Fuel Tax|Sec. 43.40.007. Use of revenue derived from the refined fuel surcharge.

The legislature may appropriate the annual estimated balance of the surcharge levied under AS 43.40.005 to the oil and hazardous substance release prevention account of the oil and hazardous substance release prevention and response fund established in AS 46.08.010. Nothing in this section creates a dedicated fund.
AK Stat § 43.40.013 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 40. Motor Fuel Tax|Sec. 43.40.013. Collection of the refined fuel surcharge and the motor fuel tax.

Every dealer who sells or otherwise transfers refined or motor fuel in the state shall collect the surcharge and tax required in this chapter at the time of sale, and remit the total surcharge and tax collected during each calendar month of each year to the department by the last day of each succeeding month. Every user shall likewise remit the surcharge and tax required in this chapter and accrued on fuel actually used by the user during each month. If the monthly return is timely filed, one percent of the total monthly surcharge and tax due, limited to a maximum of $100, may be deducted and retained to cover the expense of accounting and filing the monthly return. At the time the remittance is made, each dealer or user shall submit a statement to the department showing all fuel that the dealer or user has distributed or used during the month.
AK Stat § 43.40.015 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 40. Motor Fuel Tax|Sec. 43.40.015. Exemption from collection of tax.

(a) A dealer who has a reasonable belief at the time of sale or transfer that fuel that is sold or transferred is not to be used as motor fuel need not collect the motor fuel tax. However, as to fuel for which the tax was not collected and for which a certificate of use was not obtained, if the department determines that the fuel was put to a use that is taxable under this chapter, the dealer is liable for the tax and subject to a civil penalty under AS 43.05.220(a) whether or not the dealer's belief that the fuel sold or transferred would not be used as motor fuel was reasonable. (b) Except for sale or transfer of fuel under (d) of this section, if the motor fuel tax is not collected, the dealer shall obtain a certificate of use from the buyer or transferee at the time of the first sale or transfer of the fuel stating that the fuel that has been or will be purchased or received is not intended for use as motor fuel. The form of the certificate of use shall be prescribed by the department by regulation. The department may not collect the motor fuel tax from a dealer for fuel for which a certificate of use has been properly obtained under this subsection. (c) A certificate of use obtained under this section must be renewed annually for exemptions listed under AS 43.40.100(2). (d) A certificate of use is not required under this section (1) for fuel exempted under AS 43.40.100(2)(C) or (J); and (2) for fuel exempted under AS 43.40.100(2)(I) other than fuel sold or transferred under this exemption to a person who is engaged in construction or mining activity.
AK Stat § 43.40.030 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 40. Motor Fuel Tax|Sec. 43.40.030. Refund of the motor fuel tax for nonhighway use.

(a) Except as specified in AS 43.40.010(j), a person who uses motor fuel to operate an internal combustion engine is entitled to a motor fuel tax refund of six cents a gallon if (1) the tax on the motor fuel has been paid; (2) the motor fuel is not aviation fuel, or motor fuel used in or on watercraft; and (3) the internal combustion engine is not used in or in conjunction with a motor vehicle licensed to be operated on public ways. (b) The entire amount of the motor fuel tax levied by this chapter shall be refunded to the purchaser on that part of the motor fuel used in a foreign country on which the tax has been paid when the fuel is sold and delivered in the state for non-highway use in a foreign country. (c) The department shall establish the necessary regulations and prescribe the appropriate forms to prove that, for purposes of the motor fuel tax, the motor fuel is taken to and used in foreign countries. (d) If a person obtains motor fuel on which the motor fuel tax levied by this chapter has been paid and the motor fuel is exempt from the motor fuel tax, the person is entitled to a refund of the motor fuel tax paid.