{"data":{"id":"us-ak/as-43.31.340","jurisdiction":"us-ak","citation":"AS 43.31.340","heading":"Interpretation and construction.","body":"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.","path":["Title 43. Revenue and Taxation.","Chapter 31. Estate Tax Law of Alaska."],"source_url":"https://www.akleg.gov/basis/statutes.asp#43.31.340","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:19:28Z","sha256":"64c741ef811db576dbbb0f091cb00426df378bbabd3d10941af7bc54b54f747e","source_id":"us-ak","stale":false,"prev":"us-ak/as-43.31.330","next":"us-ak/as-43.31.350"},"notice":"GroundRules: Original legal text. Not legal advice."}