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2019 Alaska Statutes
Title 43. Revenue and Taxation
Chapter 20. Alaska Net Income Tax Act
Article 1. Persons Subject to Tax; Returns and Payment; Credits.
- Sec. 43.20.010. Tax on individuals, fiduciaries, and corporations. [Repealed, § 13 ch 70 SLA 1975.]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 [Repealed, § 10 ch 1 SSSLA 1980.]
- Sec. 43.20.016. Sharing of corporate income tax revenue with municipalities. [Repealed, § 88 ch 74 SLA 1985.]
- Sec. 43.20.017. Individual tax exemptions. [Repealed, § 10 ch 1 SSSLA 1980.]
- Sec. 43.20.018. Alaska veterans' memorial endowment fund contribution credit. [Repealed, § 25 ch 46 SLA 2002.]
- Sec. 43.20.020. Exemptions. [Repealed, § 13 ch 70 SLA 1975.]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.
- Secs. 43.20.033 , 43.20.035 Taxable income of fiduciaries, nonresidents, and part-year residents. [Repealed, § 10 ch 1 SSSLA 1980.]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 [Repealed, § 50 ch 83 SLA 1980.]
- Secs. 43.20.038 - 43.20.039. Residential fuel and residential fuel conservation credits. [Repealed, § 10 ch 1 SSSLA 1980.]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. [Repealed, §§ 2, 5, ch 61 SLA 2003, as amended by § 16 ch 15 SLA 2010.]
- Sec. 43.20.044. Exploration credits.
- Sec. 43.20.045. Proration of part-year resident and nonresident individual credits. [Repealed, § 10 ch 1 SSSLA 1980.]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 [Repealed, § 13 ch 70 SLA 1975.]
- Sec. 43.20.051. [Renumbered as AS 43.20.141.]
- Sec. 43.20.052. Credit for the in-state manufacture of urea, ammonia, or gas-to-liquid products.
- Sec. 43.20.053. Qualified in-state oil refinery infrastructure expenditures tax credit.
- Sec. 43.20.060. Direct allocation. [Repealed, § 13 ch 70 SLA 1975.]
- Sec. 43.20.061. Credit for taxes paid another state. [Repealed, § 10 ch 1 SSSLA 1980.]
- Sec. 43.20.065. [Renumbered as AS 43.20.142.]
- Sec. 43.20.070. Employees of interstate carriers. [Repealed, § 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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