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 [Repealed, Sec. 13 ch 70 SLA 1975].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 [Repealed, Sec. 10 ch 1 SSSLA 1980].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 [Repealed, Sec. 88 ch 74 SLA 1985].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 [Repealed, Sec. 10 ch 1 SSSLA 1980].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 [Repealed, Sec. 25 ch 46 SLA 2002].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 [Repealed, Sec. 13 ch 70 SLA 1975].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 [Repealed, Sec. 10 ch 1 SSSLA 1980].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 [Repealed, Sec. 50 ch 83 SLA 1980].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 [Repealed, Sec. 10 ch 1 SSSLA 1980].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 [Repealed, Sec. 2, 5, ch. 26, SLA 2009, as amended by Sec. 16, ch. 15, SLA 2010].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 [Repealed, Sec. 10 ch 1 SSSLA 1980].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 [Repealed, Sec. 13 ch 70 SLA 1975].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 [Repealed, Sec. 13 ch 70 SLA 1975].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 [Repealed, Sec. 10 ch 1 SSSLA 1980].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.