reglab/housing_qa huggingface dataset:
AK Stat § 41.37.250 (2021)
2021 Alaska Statutes|Title 41. Public Resources|Chapter 37. Citizens' Advisory Commission on Federal Areas in Alaska|Sec. 41.37.250. Agency cooperation.

Each state department, agency, board, and commission shall cooperate with the commission in the fulfillment of the duties of the commission under AS 41.37.220.
AK Stat § 41.37.260 (2021)
2021 Alaska Statutes|Title 41. Public Resources|Chapter 37. Citizens' Advisory Commission on Federal Areas in Alaska|Sec. 41.37.260. Definition.

In this chapter, “commission” means the Citizens' Advisory Commission on Federal Management Areas in Alaska.
AK Stat § 41.98.120 (2021)
2021 Alaska Statutes|Title 41. Public Resources|Chapter 98. Miscellaneous Provisions; Nuclear Compact|Sec. 41.98.120. Appointment of board member.

The member of the Western Interstate Nuclear Board representing this state shall be appointed by the governor.
AK Stat § 41.98.130 (2021)
2021 Alaska Statutes|Title 41. Public Resources|Chapter 98. Miscellaneous Provisions; Nuclear Compact|Sec. 41.98.130. Appointment of deputy or assistant board member.

The deputy or assistant board member who may be appointed under art. II(a) of the compact shall be appointed by and shall serve at the pleasure of the principal board member representing this state, with the approval of the governor.
AK Stat § 41.98.140 (2021)
2021 Alaska Statutes|Title 41. Public Resources|Chapter 98. Miscellaneous Provisions; Nuclear Compact|Sec. 41.98.140. Filing copies of bylaws.

The Western Interstate Nuclear Board shall file copies of its bylaws as required by art. II(j) of the compact with the lieutenant governor.
AK Stat § 41.98.150 (2021)
2021 Alaska Statutes|Title 41. Public Resources|Chapter 98. Miscellaneous Provisions; Nuclear Compact|Sec. 41.98.150. Workers' compensation coverage.

The provisions of AS 23.30 (Alaska Workers' Compensation Act) and any benefits payable under AS 23.30 apply and are payable to persons dispatched to another state under art. VI of the compact. If the aiding personnel are officers or employees of a subdivision of this state, they are entitled to the same workers' compensation or other benefits in case of injury or death to which they would have been entitled if injured or killed while engaged in coping with a nuclear incident in their jurisdiction of regular employment.
AK Stat § 41.99.010 (2021)
2021 Alaska Statutes|Title 41. Public Resources|Chapter 99. General Provisions|Sec. 41.99.010. Fish and game management and enforcement.

Nothing in this title denies the Department of Fish and Game or the Board of Fisheries and the Board of Game their management and enforcement responsibilities related to the fish and game of this state.
AK Stat § 41.99.900 (2021)
2021 Alaska Statutes|Title 41. Public Resources|Chapter 99. General Provisions|Sec. 41.99.900. Definitions for title.

In this title, unless the context requires otherwise, (1) “commissioner” means the commissioner of natural resources; (2) “department” means the Department of Natural Resources.
AK Stat § 43.08.010 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 08. Borrowing in Anticipation of Revenues|Sec. 43.08.010. Borrowing in anticipation of revenues permitted.

The commissioner is hereby authorized to borrow money on behalf of the state, when in the judgment of the commissioner it becomes necessary in order to meet appropriations for any fiscal year in anticipation of the collection of the revenues for that year. Money borrowed shall be used only for the purposes and within the amounts of appropriations authorized.
AK Stat § 43.08.020 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 08. Borrowing in Anticipation of Revenues|Sec. 43.08.020. Issuance and payment of notes.

The commissioner shall issue notes for the amounts borrowed in anticipation of the collection of revenues, direct or indirect, for that year. The notes issued by the commissioner under this chapter may be renewed from time to time but all such notes and renewals thereof and the interest thereon shall be paid from revenues by the end of the fiscal year next succeeding the year in which the notes were issued.
AK Stat § 43.08.030 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 08. Borrowing in Anticipation of Revenues|Sec. 43.08.030. Security and payment.

Notes issued under this chapter shall, with interest thereon, be paid from revenues in anticipation of the collection of which the same were issued and the full faith, credit, resources, and taxing power of the state are hereby pledged to the payment. To further secure the payment of the notes the commissioner may pledge on behalf of the state such collateral as in the discretion of the commissioner may be necessary to effect such borrowing most advantageous to the state.
AK Stat § 43.08.035 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 08. Borrowing in Anticipation of Revenues|Sec. 43.08.035. Annual appropriation.

(a) There is appropriated each fiscal year from the general fund the amount necessary for the payment of interest on revenue anticipation notes issued under this chapter when the term of those notes measured from the date of issuance to the date of first maturity does not exceed nine months. (b) The commissioner shall obtain approval of the Legislative Budget and Audit Committee for the expenditure of appropriations made under (a) of this section. (c) The commissioner shall make available to the legislature by the third Monday of each January a report setting out in detail the amount appropriated from the general fund under this section for the previous fiscal year, the amount anticipated during the current fiscal year, and an amount forecast for the next fiscal year. The commissioner shall notify the legislature that the report is available.
AK Stat § 43.08.040 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 08. Borrowing in Anticipation of Revenues|Sec. 43.08.040. Sale of notes.

Notes authorized to be issued under this chapter shall be sold by the commissioner in the manner and at the price or prices as the commissioner shall determine, at either public or private sale; however, a note may not be sold at less than par and accrued interest.
AK Stat § 43.08.050 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 08. Borrowing in Anticipation of Revenues|Sec. 43.08.050. Execution of notes.

Notes for money borrowed in anticipation of revenues shall be signed by the governor and countersigned by the lieutenant governor. The governor's signature may be a facsimile signature.
AK Stat § 43.08.060 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 08. Borrowing in Anticipation of Revenues|Sec. 43.08.060. Decision.

The commissioner has discretion to determine the necessity for time, amount, and terms of such borrowing. The reasonable exercise of such discretion shall be final and conclusive.
AK Stat § 43.19.020 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 19. Multistate Tax Compact|Sec. 43.19.020. Commissioner of revenue to represent department.

(a) The commissioner shall represent this state on the Multistate Tax Commission. (b) The member representing this state on the multistate commission may be represented by an alternate designated by the commissioner.
AK Stat § 43.19.030 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 19. Multistate Tax Compact|Sec. 43.19.030. Consulting committee.

The governor shall appoint a consulting committee consisting of three persons who are representative of subdivisions affected or likely to be affected by the Multistate Tax Compact, none of whom may be members of the legislature. The member of the commission representing this state, and any alternate designated by the member shall consult regularly with this committee, in accordance with Article VI, 1(b) of the compact.
AK Stat § 43.19.040 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 19. Multistate Tax Compact|Sec. 43.19.040. Advisory committee.

There is established the Multistate Tax Compact Advisory Committee composed of the member of the Multistate Tax Commission representing this state, any alternate designated by the member, the attorney general or the designee of the attorney general, the members of the consulting committee, two members of the senate to be appointed by the president, and two members of the house of representatives to be appointed by the speaker. The chairman shall be the member of the commission representing this state. The committee shall meet on the call of its chairman or at the request of a majority of its members, but in any event it shall meet not less than three times in each year. The committee may consider all matters relating to recommendations of the Multistate Tax Commission and the activities of the members in representing this state on the commission.
AK Stat § 43.19.050 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 19. Multistate Tax Compact|Sec. 43.19.050. Interstate audits.

Article VIII of the compact relating to interstate audits shall be in force in and with respect to this state.
AK Stat § 43.31.011 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 31. Estate Tax Law of Alaska|Sec. 43.31.011. Tax upon estates of resident decedents.

A tax is imposed upon the transfer of the estate of a person who, at the time of death, was a resident of this state, the amount of which shall be computed as follows: (1) Determine the amount of the credit allowable under the applicable federal revenue Act for estate, inheritance, legacy, and succession taxes actually paid to the several states. (2) Determine for each of the other states the amount of all constitutionally valid estate, inheritance, legacy, and succession taxes, actually paid to each of the other states in respect to property owned by the decedent or subject to these taxes as a part of or in connection with the decedent's estate. (3) Determine for each other state in which property is located that is owned by the decedent or subject to estate, inheritance, legacy, or succession taxes as a part of or in connection with the decedent's estate the proportion of the amount of the credit allowable under the applicable federal revenue Act for estate, inheritance, legacy, and succession taxes actually paid to the several states, as the value of the property taxable in that state bears to the value of the entire gross estate wherever situated. (4) The amount of the tax is the amount of the allowable credit as determined in (1) of this section less the sum of the smaller figures of (2) or (3) of this section for each of the other states in which the decedent's property is situated. For example: The amount of allowable credit under the federal Act is $10,000 (relating to (1) in this section)Amount of TaxProportion of CreditSmaller ofActually Paidfrom Situs of Property(2) of (3)(relating to (2) of(relating to (3) ofof thisthis section)this section)sectionState X$3,00010%-$1,000$1,000State Y$1,00015%-$1,500$1,000$2,000The Alaska estate tax is $10,000 minus $2,000 equalling $8,000.
AK Stat § 43.31.021 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 31. Estate Tax Law of Alaska|Sec. 43.31.021. Tax upon estates of nonresident decedents.

A tax is imposed upon the transfer of real property situated in this state, upon tangible personal property having an actual situs in this state, upon intangible personal property having a business situs in this state and upon stocks, bonds, debentures, notes and other securities or obligations of corporations organized under the laws of this state, of a person who at the time of death was not a resident of this state but was a resident of the United States, the amount of which shall be a sum equal to that proportion of the amount of the credit allowable under the applicable federal revenue Act for estate, inheritance, legacy and succession taxes actually paid to the several states, as the value of the property taxable in this state bears to the value of the entire gross estate wherever situated.
AK Stat § 43.31.031 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 31. Estate Tax Law of Alaska|Sec. 43.31.031. Tax upon estates of alien decedents.

(a) A tax is imposed upon the transfer of real property situated and tangible personal property having an actual situs in this state and upon intangible personal property physically present in this state of a person who at the time of death was not a resident of the United States, the amount of which is a sum equal to that proportion of the credit allowable under the applicable federal revenue Act for estate, inheritance, legacy, and succession taxes actually paid to the several states, as the value of the property taxable in this state bears to the value of the estate taxable by the United States wherever situated. (b) For the purpose of this section, stock in a corporation organized under the laws of this state shall be considered physically present in this state. The amount receivable as insurance upon the life of a decedent who at the time of death was not a resident of the United States, and any money deposited with a person carrying on the banking business by or for the decedent who was not engaged in business in the United States at the time of death, is not for the purpose of this section, considered to be physically present in this state.
AK Stat § 43.31.041 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 31. Estate Tax Law of Alaska|Sec. 43.31.041. Administration by Department of Revenue.

The department, except as otherwise provided, has jurisdiction and is charged with the administration and enforcement of the provisions of this chapter.
AK Stat § 43.31.051 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 31. Estate Tax Law of Alaska|Sec. 43.31.051. Examination of books, papers, records, etc.

(a) The department, for the purpose of ascertaining the correctness of a return, or for the purpose of making a return where none has been made, may examine books, papers, records, or memoranda, bearing upon the matter required to be included in the return; may require the attendance of persons rendering the return or of an officer or employee of those persons, or of any person having knowledge in the premises, at a convenient place in the superior court in the judicial district in which the person resides, and may take testimony with reference to the matter required by law to be included in the return, and may administer oaths to these persons. (b) If a person subpoenaed to appear under this chapter to testify, or to produce books, papers, or other data, refuses to do so, the superior court in the judicial district in which the person resides has jurisdiction by appropriate process to compel the attendance, testimony, or production of books, papers, or other data.
AK Stat § 43.31.061 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 31. Estate Tax Law of Alaska|Sec. 43.31.061. Appointment, bonds and credentials of agents.

(a) The department may appoint and remove examiners and appraisers it considers necessary, these persons to have those duties and powers the department prescribes. The compensation of these examiners and appraisers shall be as the department prescribes, and they shall be reimbursed for travel expenses as provided for state employees. (b) The department may require the examiners, appraisers, and employees as it designates to give bond payable to the state for the faithful performance of their duties in that form and with those sureties as it determines, and all premiums on these bonds shall be paid by the state. (c) All officers empowered by law to administer oaths or employees, examiners, and appraisers appointed by the department may administer an oath to persons giving testimony before them or to take the acknowledgment of a person in respect to the returns or reports required under this chapter. (d) All employees, examiners, and appraisers appointed by the department shall have for identification purposes proper credentials issued by the department and exhibit them upon demand.
AK Stat § 43.31.071 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 31. Estate Tax Law of Alaska|Sec. 43.31.071. Regulations.

The department may adopt regulations not inconsistent with this chapter as it considers necessary to enforce its provisions, and may adopt regulations as are or may be promulgated with respect to the estate tax provisions of the revenue Act of the United States insofar as they are applicable. The department may prescribe forms it considers proper for the administration of this chapter.
AK Stat § 43.31.091 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 31. Estate Tax Law of Alaska|Sec. 43.31.091. Actions by or against department.

The department may sue and be sued but may not be required to give supersedeas or other bond in any cause or court of this state.
AK Stat § 43.31.111 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 31. Estate Tax Law of Alaska|Sec. 43.31.111. Notice of death or tax return.

The executor, within two months after the decedent's death, or within a like period after qualifying as executor, shall submit a report of the death to the department on the form prepared and published by the department known as the preliminary notice and report. If a federal estate tax return is required by the applicable federal revenue Act, a copy of the preliminary notice filed with the federal government may be filed with the department in place of the preliminary notice and report.
AK Stat § 43.31.121 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 31. Estate Tax Law of Alaska|Sec. 43.31.121. Tax return in certain cases.

The executor of an estate required by the laws of the United States to file a federal estate tax return shall file with the department within 15 months from the date of death a return consisting of an executed copy of the federal estate tax return, and shall file with this return all supplemental data, if any, as may be necessary to determine and establish the correct tax under this chapter. This return shall be made in the case of every decedent who at the time of death was not a resident of the United States and whose gross estate includes any real property situated and tangible personal property having an actual situs in the state and intangible personal property physically present in the state.
AK Stat § 43.31.131 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 31. Estate Tax Law of Alaska|Sec. 43.31.131. Failure to make return and extension.

If the federal taxing authorities grant an extension of time for filing a return the department shall allow a like extension of time for filing upon the filing by the executor of a copy of the federal extension with the department. An extension of time for filing a return does not operate to extend the time for payment of the tax. If a person fails to file a return at the time prescribed by law or files, wilfully or otherwise, a false or fraudulent return, the department shall make the return from its own knowledge and from information it can obtain through testimony or otherwise. A return so made by the department shall be prima facie good and sufficient for all legal purposes.
AK Stat § 43.31.141 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 31. Estate Tax Law of Alaska|Sec. 43.31.141. When tax due, extension and interest.

The tax imposed by this chapter is due and payable 15 months after the decedent's death and shall be paid by the executor to the department. If the department finds that the payment on the due date of tax or any part of the tax would impose undue hardship upon the estate, the department may extend the time for payment of any part, but no extension may be for more than one year and the aggregate of extensions with respect to an estate may not exceed five years from the due date. In that case, the amount in respect of which the extension is granted shall be paid on or before the date of the expiration of the period of the extension unless a further extension is granted. If the time for the payment is extended, there shall be collected, as part of this amount, interest on the tax as provided in AS 43.05.225(1) from the due date of the tax to the date the tax is paid.
AK Stat § 43.31.151 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 31. Estate Tax Law of Alaska|Sec. 43.31.151. Notice of deficiency in federal estate tax.

It is the duty of the executor to file with the department within 60 days after a final determination of a deficiency in federal estate tax has been made, written notice of the deficiency. If, based upon this deficiency and the ground for it, it appears that the amount of tax previously paid is less than the amount of tax owing, the difference together with interest at the rate of seven percent a year from the due date of the tax shall be paid upon notice and demand by the department. If the executor fails to give the notice required by this section, any additional tax owing may be assessed, or a proceeding in court for the collection of the tax may be begun without assessment at any time before the filing of notice or within 30 days after the delinquent filing of notice, notwithstanding the provisions of AS 43.05.260.
AK Stat § 43.31.181 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 31. Estate Tax Law of Alaska|Sec. 43.31.181. Receipts for taxes.

The department shall issue to the executor, upon payment of the tax imposed by this chapter, receipts in triplicate, any of which is sufficient evidence of payment, and shall entitle the executor to be credited and allowed the amount of the receipt by a court having jurisdiction to audit or settle the accounts of the executor. If the executor files a complete return and makes written application to the department for determination of the amount of the tax and discharge from personal liability, the department, as soon as possible, and in any event within one year after receipt of the application, shall notify the executor of the amount of the tax, and upon payment of the tax the executor shall be discharged from personal liability for any additional tax thereafter found to be due, and is entitled to receive from the department a receipt in writing showing the discharge; however, the discharge does not operate to release the gross estate of the lien of additional tax that may thereafter be found to be due, while the title to the gross estate remains in the executor or in the heirs, devisees, or distributees; but after the discharge is given, no part of the gross estate is subject to lien or to any claim or demand for tax after the title to the estate has passed to a bona fide purchaser for value.
AK Stat § 43.31.191 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 31. Estate Tax Law of Alaska|Sec. 43.31.191. Failure to pay tax.

(a) If a tax imposed by this chapter or any portion of the tax is unpaid within 90 days after it becomes due, and the time for payment is not extended, the department shall collect the tax, penalty and interest by using the remedy of distraint on real and personal property as set out in AS 43.20.270 or by issuing a warrant directed to the commissioner of public safety commanding the commissioner to (1) levy upon and sell the real and personal property of the estate found in the state for the payment of the amount of the unpaid tax with interest and penalties, if any, as may have accrued or been assessed against it, together with the cost of executing the warrant; and (2) return the warrant to the department and pay to it the money collected under it by a time to be specified in the warrant, not less than 60 days from the date of the warrant. (b) The commissioner of public safety shall proceed upon the warrant in all respects, with like effect, in the manner prescribed by law for executions issued against property upon judgments of a court of record. Alias and pluries warrants may issue from time to time as the department considers proper until the entire amount of the tax, deficiency, interest, penalties and costs have been recovered.