Alaska Statutes.
Title 43. Revenue and Taxation
Chapter 20. Alaska Net Income Tax Act
Section 12. Limitation On Application of Chapter; Credits.
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AS 43.20.012. Limitation On Application of Chapter; Credits.

The tax imposed by this chapter does not apply to individuals or to fiduciaries. However, an individual may file a return under this chapter in order to receive a tax credit under AS 43.20.013 .

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