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Alaska Statutes.

Title 43. Revenue and Taxation

Chapter 20. Alaska Net Income Tax Act

Chapter 20. Alaska Net Income Tax Act

Section 10. Tax On Individuals, Fiduciaries, and Corporations. [Repealed, Sec. 13 Ch 70 SLA 1975].

Section 11. Tax On Corporations.

Section 12. Limitation On Application of Chapter; Credits.

Section 13. Individual Tax Credits.

Section 14. Income Tax Education Credit.

Section 15. Individual Tax Credit. [Repealed, Sec. 10 Ch 1 Sssla 1980].

Section 16. Sharing of Corporate Income Tax Revenue With Municipalities. [Repealed, Sec. 88 Ch 74 SLA 1985].

Section 17. Individual Tax Exemptions. [Repealed, Sec. 10 Ch 1 Sssla 1980].

Section 18. Alaska Veterans' Memorial Endowment Fund Contribution Credit. [Repealed, Sec. 25 Ch. 46 SLA 2002].

Section 20. Exemptions. [Repealed, Sec. 13 Ch 70 SLA 1975].

Section 21. Internal Revenue Code Adopted By Reference.

Section 30. Returns and Payment of Taxes.

Section 31. Deduction of Taxes; Consolidated Returns; Accounting Methods.

Section 33. , 43.20.035. Taxable Income of Fiduciaries, Nonresidents, and Part-Year Residents. [Repealed, Sec. 10 Ch 1 Sssla 1980].

Section 36. Federal Tax Deductions and Credits.

Section 37. [Repealed, Sec. 50 Ch 83 SLA 1980].

Section 38. - 43.20.039. Residential Fuel and Residential Fuel Conservation Credits. [Repealed, Sec. 10 Ch 1 Sssla 1980].

Section 40. Income From Sources in the State.

Section 42. Special Industrial Incentive Investment Tax Credits.

Section 43. Gas Exploration and Development Tax Credit.

Section 44. Exploration Incentive Credit.

Section 45. Proration of Part-Year Resident and Nonresident Individual Credits. [Repealed, Sec. 10 Ch 1 Sssla 1980].

Section 50. Taxpayer Liable. [Repealed, Sec. 13 Ch 70 SLA 1975].

Section 51. Income From Sources in the State of Nonresident Partners.

Section 60. Direct Allocation. [Repealed, Sec. 13 Ch 70 SLA 1975].

Section 61. Credit For Taxes Paid Another State. [Repealed, Sec. 10 Ch 1 Sssla 1980].

Section 65. Allocation and Apportionment.

Section 70. Employees of Interstate Carriers. [Repealed, Sec. 13 Ch 70 SLA 1975].

Section 71. Transportation Carriers.

Section 72. Oil and Gas Producers and Pipelines.

Section 73. Affiliated Groups.

Section 80. - 43.20.140. Allocation of Nonbusiness Income; Net Rents and Royalties; Capital Gains and Losses; Interests and Dividends; Patent and Copyright Royalties; Allocation of Business Income; Apportionment By Commissioner. [Repealed, Sec. 13 Ch 70 SLA 1975].

Section 150. Definitions. [Repealed, Sec. 45 Ch 113 SLA 1980].

Section 160. Administration.

Section 170. Collection of Income Tax at Source. [Repealed, Sec. 11 Ch 1 Sssla 1980].

Section 172. Information Required of Fish Processors and Buyers. [Repealed, Sec. 16 Ch 82 SLA 1982].

Section 173. Collection of Income Tax at Source For Fish and Fish Products. [Repealed, Sec. 1 Ch 28 SLA 1965].

Section 180. Credits Against Tax. [Repealed, Sec. 10 Ch 1 Sssla 1980].

Section 190. Publicity. [Repealed, Sec. 3 Ch 166 SLA 1976. For Law On Disclosure of Tax Returns and Reports, See AS 43.05.230

Section 200. Review and Assessment.

Section 210. Additional Penalty Tax. [Repealed, Sec. 3 Ch 166 SLA 1976. For Civil Penalty, See AS 43.05.220

Section 215. Penalty For Late Payment of Refund. [Repealed, Sec. 10 Ch 1 Sssla 1980].

Section 220. Enforcement. [Repealed, Sec. 45 Ch 113 SLA 1980. For Current Law, See AS 43.10.032

Section 230. Lien. [Repealed, Sec. 4 Ch 94 SLA 1976. For Current Law, See AS 43.10.035

Section 240. Recording Lien and Certificate of Discharge. [Repealed, Sec. 45 Ch 113 SLA 1980. For Current Law, See AS 43.10.042

Section 250. Action to Enforce Lien.

Section 260. Suspension of Licenses. [Repealed, Sec. 45 Ch 113 SLA 1980. For Current Law, See AS 43.10.045

Section 270. Distraint On Property.

Section 280. Taxpayers' Remedies. [Repealed, Sec. 3 Ch 166 SLA 1976. For Current Law, See AS 43.05.240

Section 290. Exclusive State Authority.

Section 300. References to Internal Revenue Code.

Section 310. , 43.20.320. Taxable Years to Which Applicable; Arrangement and Classification. [Repealed, Sec. 62 Ch 21 SLA 1991].

Section 330. Penalties. [Repealed, Sec. 3 Ch 169 SLA 1972].

Section 335. Penalties. [Repealed, Sec. 46 Ch 113 SLA 1980. For Current Law, See AS 43.05.220

Section 340. Definitions.

Section 350. Short Title.

Article 01. PERSONS SUBJECT TO TAX

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Note to HTML Version:

This version of the Alaska Statutes is current through December, 2004. The Alaska Statutes were automatically converted to HTML from a plain text format. Every effort has been made to ensure their accuracy, but this can not be guaranteed. If it is critical that the precise terms of the Alaska Statutes be known, it is recommended that more formal sources be consulted. For statutes adopted after the effective date of these statutes, see, Alaska State Legislature If any errors are found, please e-mail Touch N' Go systems at E-mail. We hope you find this information useful.

Last modified 9/3/2005