Section 27.30.040. Credit may be carried forward.

Latest version.

Except as its application is limited by AS 27.30.030 and 27.30.050, a portion of a credit that is not applied under AS 27.30.030 during a tax year or royalty payment period may be carried forward to and applied during a subsequent tax year or royalty payment period.

Notes

Recent Bills that will modify this

HB 253 ELCTRNC TAX RETURN;MINING LIC. TAX & FEES
HB4001 OMNIBUS TAXES & CREDITS; MINING LICENSES
HB4005 MINING: LICENSE,TAX, FEES; EXPLOR. CREDIT
HB5002 OMNIBUS TAXES & CREDITS; MINING LICENSES
SB4001 OMNIBUS TAXES & CREDITS; MINING LICENSES
SB5002 OMNIBUS TAXES & CREDITS; MINING LICENSES

History

(Sec. 1 ch 86 SLA 1995)

                    
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