There is a newer version of the Alaska Statutes
2014 Alaska Statutes
Title 43 - REVENUE AND TAXATION
Chapter 43.20 - ALASKA NET INCOME TAX ACT
Article 01 - PERSONS SUBJECT TO TAX; RETURNS AND PAYMENT; CREDITS
- Sec. 43.20.010. Tax on individuals, fiduciaries, and corporations. [Repealed, Sec. 13 ch 70 SLA 1975].
- Sec. 43.20.011 Tax on corporations.
- Sec. 43.20.012 Limitation on application of chapter; credits.
- Sec. 43.20.013 Individual tax credits.
- Sec. 43.20.014 Income tax education credit.
- Sec. 43.20.015. Individual tax credit. [Repealed, Sec. 10 ch 1 SSSLA 1980].
- Sec. 43.20.016. Sharing of corporate income tax revenue with municipalities. [Repealed, Sec. 88 ch 74 SLA 1985].
- Sec. 43.20.017. Individual tax exemptions. [Repealed, Sec. 10 ch 1 SSSLA 1980].
- Sec. 43.20.018. Alaska veterans' memorial endowment fund contribution credit. [Repealed, Sec. 25 ch 46 SLA 2002].
- Sec. 43.20.020. Exemptions. [Repealed, Sec. 13 ch 70 SLA 1975].
- Sec. 43.20.021 Internal Revenue Code adopted by reference.
- Sec. 43.20.030 Returns and payment of taxes.
- Sec. 43.20.031 Deduction of taxes; consolidated returns; accounting methods.
- Sec. 43.20.033. , 43.20.035. Taxable income of fiduciaries, nonresidents, and part-year residents. [Repealed, Sec. 10 ch 1 SSSLA 1980].
- Sec. 43.20.036 Federal tax deductions and credits.
- Sec. 43.20.037. Trade or business energy conservation credit. [Repealed, Sec. 50 ch 83 SLA 1980].
- Sec. 43.20.038. - 43.20.039. Residential fuel and residential fuel conservation credits. [Repealed, Sec. 10 ch 1 SSSLA 1980].
- Sec. 43.20.040 Income from sources in the state.
- Sec. 43.20.042 Special industrial incentive investment tax credits.
- Sec. 43.20.043 Gas exploration and development tax credit.
- Sec. 43.20.044 Exploration incentive credit.
- Sec. 43.20.045. Proration of part-year resident and nonresident individual credits. [Repealed, Sec. 10 ch 1 SSSLA 1980].
- Sec. 43.20.046 Gas storage facility tax credit.
- Sec. 43.20.047 Liquefied natural gas storage facility tax credit.
- Sec. 43.20.048 Veteran employment tax credit.
- Sec. 43.20.049 Qualified oil and gas service industry expenditure credit.
- Sec. 43.20.050. Taxpayer liable. [Repealed, Sec. 13 ch 70 SLA 1975].
- Sec. 43.20.051. [Renumbered as AS 43.20.141 ].
- Sec. 43.20.053 Qualified in-state oil refinery infrastructure expenditures tax credit. [Effective January 1, 2015].
- Sec. 43.20.060. Direct allocation. [Repealed, Sec. 13 ch 70 SLA 1975].
- Sec. 43.20.061. Credit for taxes paid another state. [Repealed, Sec. 10 ch 1 SSSLA 1980].
- Sec. 43.20.065. [Renumbered as AS 43.20.142 ].
- Sec. 43.20.070. Employees of interstate carriers. [Repealed, Sec. 13 ch 70 SLA 1975].
- Sec. 43.20.071. [Renumbered as AS 43.20.143 ].
- Sec. 43.20.072. [Renumbered as AS 43.20.144 ].
- Sec. 43.20.073. [Renumbered as AS 43.20.145 ].
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