Alaska Stat. § 43.31.221
Current through Chapter 61 of the 2024 Legislative Session and 2024 Executive Orders 125, 133 through 135
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.
AS 43.31.221