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Title 15 . Revenue
Chapter 21 . (Repealed)
Section 60. Surtax exemption

15 AAC 21.060. Surtax exemption

A taxpayer's surtax exemption shall be calculated in accordance with AS 43.20.011 (e) and AS 43.20.021 (a). The surtax exemption for tax year 1978 is $50,000. The surtax exemption, if any, for tax years after 1978 will be an amount determined under AS 43.20.

History: Eff. 2/22/79, Register 69

Authority: AS 43.05.080

AS 43.19.010 ,

Art. IV, § 18

AS 43.20.011

AS 43.20.021

AS 43.21.010

AS 43.21.050

AS 43.21.090

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Last modified 7/05/2006