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Chapter 20. Alaska Net Income Tax

Section 10 . (Repealed)

Section 20 . (Repealed)

Section 30 . (Repealed

Section 40 . (Repealed)

Section 42 . (Repealed)

Section 44 . (Repealed)

Section 46 . (Repealed)

Section 50 . (Relocated)

Section 60 . (Repealed)

Section 70 . (Repealed)

Section 80 . (Deleted)

Section 100 . Returns

Section 110 . Investment tax credit

Section 120 . (Repealed

Section 122 . (Repealed)

Section 124 . (Repealed)

Section 130 . Rates of tax

Section 135 . Alternative minimum tax and credit for prior year minimum tax

Section 140 . Determination of net capital gain or loss

Section 145 . Credits adopted by reference

Section 200 . (Relocated)

Section 300 . Combination and apportionment

Section 310 . Unitary business

Section 320 . Attribution of income

Section 330 . Water

Section 335 . Affiliated group

Section 340 . (Repealed)

Section 345 . Water

Section 350 . Intercompany transactions

Section 355 . Adjustments to intercompany transactions

Section 360 . Records of intercompany transactions

Section 375 . Income for the water

Section 380 . Factors assignable to locations within the United States

Section 385 . Treatment of foreign dividends and royalties

Section 390 . Domestic disclosure spreadsheet

Section 410 . Corporations engaged in oil or gas production or pipeline transportation

Section 420 . (Repealed)

Section 421 . Apportionment of petroleum business income of a taxpayer subject to AS 43.20.07

Section 422 . Transition rule for taxpayers subject to 43.20.072 for estimated tax payments for tax years beginning in calendar year 1998

Section 430 . (Repealed)

Section 440 . (Repealed)

Section 445 . Intangible drilling and development costs

Section 450 . (Repealed)

Section 460 . (Repealed)

Section 470 . (Repealed)

Section 480 . Depreciation expense for oil and gas taxpayers

Section 490 . Apportionment rules for oil and gas taxpayers

Section 500 . Sales, property and extraction factors

Section 510 . Records

Section 520 . Relief

Section 530 . Gas exploration and development tax credit

Section 540 . Calculation of tax for taxpayers subject to AS 43.20.07

Section 550 . (Reserved)

Section 560 . (Repealed)

Section 570 . (Repealed)

Section 580 . (Repealed)

Section 590 . (Repealed)

Section 600 . Financial organization income

Section 610 . Apportionment factors for financial organizations

Section 620 . Exempt income and related expenses

Section 680 . Applicability

Section 900 . Definitions

Section 905 . (Repealed)

Section 910 . (Repealed)

Section 920 . Definitions for 15 AAC 20.600 - 15 AAC 20.680

Note to HTML Version:

The Alaska Administrative Code was automatically converted to HTML from a plain text format. Every effort has been made to ensure its accuracy, but neither Touch N' Go Systems nor the Law Offices of James B. Gottstein can be held responsible for any possible errors. This version of the Alaska Administrative Code is current through June, 2006.

If it is critical that the precise terms of the Alaska Administrative Code be known, it is recommended that more formal sources be consulted. Recent editions of the Alaska Administrative Journal may be obtained from the Alaska Lieutenant Governor's Office on the world wide web. If any errors are found, please e-mail Touch N' Go systems at E-mail. We hope you find this information useful. Copyright 2006. Touch N' Go Systems, Inc. All Rights Reserved.

Last modified 7/05/2006