Alaska § 43.31.011 - Tax upon estates of resident decedents.
Full text of Alaska Alaska Statutes § 43.31.011 — Tax upon estates of resident decedents., with citation guidance and answers to common questions.
§ 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 of Actually Paidfrom Situs of Property(2) of (3) (relating to (2) of(relating to (3) ofof this this section)this section)section State X$3,00010%—$1,000$1,000 State Y$1,00015%—$1,500$1,000
$2,000
The Alaska estate tax is $10,000 minus $2,000 equalling $8,000.
Source: official Alaska text · Last verified 2026-08-27
Frequently Asked Questions About Alaska § 43.31.011
What does Alaska Statutes § 43.31.011 cover?
Section 43.31.011 ("Tax upon estates of resident decedents.") is part of the Alaska Statutes, the codified statutory law of Alaska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alaska § 43.31.011?
A common citation format is "Alaska Statutes § 43.31.011" (Alaska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alaska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alaska official source linked on this page or consult a licensed Alaska attorney.
How does Alaska § 43.31.011 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alaska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alaska.