Alaska Statutes (Last Updated: January 11, 2017) |
Title 43. REVENUE AND TAXATION. |
Chapter 43.20. ALASKA NET INCOME TAX ACT. |
Article 43.20.01. PERSONS SUBJECT TO TAX; RETURNS AND PAYMENT; CREDITS. |
Section 43.20.010. Tax on individuals, fiduciaries, and corporations. [Repealed, Sec. 13 ch 70 SLA 1975]. |
Section 43.20.011. Tax on corporations. |
Section 43.20.012. Limitation on application of chapter; credits. |
Section 43.20.013. Individual tax credits. |
Section 43.20.014. Income tax education credit. |
Section 43.20.015. Individual tax credit. [Repealed, Sec. 10 ch 1 SSSLA 1980]. |
Section 43.20.016. Sharing of corporate income tax revenue with municipalities. [Repealed, Sec. 88 ch 74 SLA 1985]. |
Section 43.20.017. Individual tax exemptions. [Repealed, Sec. 10 ch 1 SSSLA 1980]. |
Section 43.20.018. Alaska veterans' memorial endowment fund contribution credit. [Repealed, Sec. 25 ch 46 SLA 2002]. |
Section 43.20.020. Exemptions. [Repealed, Sec. 13 ch 70 SLA 1975]. |
Section 43.20.021. Internal Revenue Code adopted by reference. |
Section 43.20.030. Returns and payment of taxes. |
Section 43.20.031. Deduction of taxes; consolidated returns; accounting methods. |
Section 43.20.033. , 43.20.035. Taxable income of fiduciaries, nonresidents, and part-year residents. [Repealed, Sec. 10 ch 1 SSSLA 1980]. |
Section 43.20.036. Federal tax deductions and credits. |
Section 43.20.037. Trade or business energy conservation credit. [Repealed, Sec. 50 ch 83 SLA 1980]. |
Section 43.20.038. - 43.20.039. Residential fuel and residential fuel conservation credits. [Repealed, Sec. 10 ch 1 SSSLA 1980]. |
Section 43.20.040. Income from sources in the state. |
Section 43.20.042. Special industrial incentive investment tax credits. |
Section 43.20.043. Gas exploration and development tax credit. [Repealed, Sec. 2, 5, ch. 26, SLA 2009, as amended by Sec. 16, ch. 15, SLA 2010]. |
Section 43.20.044. Exploration incentive credit. |
Section 43.20.045. Proration of part-year resident and nonresident individual credits. [Repealed, Sec. 10 ch 1 SSSLA 1980]. |
Section 43.20.046. Gas storage facility tax credit. |
Section 43.20.047. Liquefied natural gas storage facility tax credit. |
Section 43.20.048. Veteran employment tax credit. |
Section 43.20.049. Qualified oil and gas service industry expenditure credit. |
Section 43.20.050. Taxpayer liable. [Repealed, Sec. 13 ch 70 SLA 1975]. |
Section 43.20.051. [Renumbered as AS 43.20.141]. |
Section 43.20.053. Qualified in-state oil refinery infrastructure expenditures tax credit. |
Section 43.20.060. Direct allocation. [Repealed, Sec. 13 ch 70 SLA 1975]. |
Section 43.20.061. Credit for taxes paid another state. [Repealed, Sec. 10 ch 1 SSSLA 1980]. |
Section 43.20.065. [Renumbered as AS 43.20.142]. |
Section 43.20.070. Employees of interstate carriers. [Repealed, Sec. 13 ch 70 SLA 1975]. |
Section 43.20.071. [Renumbered as AS 43.20.143]. |
Section 43.20.072. [Renumbered as AS 43.20.144]. |
Section 43.20.073. [Renumbered as AS 43.20.145]. |
Section 43.20.052. [Effective July 1, 2017]. Credit for the in-state manufacture of urea, ammonia, or gas-to-liquid products. |