(a) A domestic corporation and a foreign corporation doing business in this state or having its articles of incorporation on file with the department shall, before January 2 of each filing year, pay to the commissioner a biennial corporation tax as follows: domestic corporation, $100; foreign corporation, $200. A corporation that fails to pay the biennial corporation tax before February 1 of the filing year must pay to the commissioner a penalty of $25 for each year or part of a year of delinquency.
(b) Proof to the satisfaction of the commissioner that on or before February 1 the tax or report was deposited in the United States mail in a sealed envelope, properly addressed, with postage prepaid, is compliance with (a) of this section.
(c) Corporate entities organized under AS 10.20 are not required to pay the biennial corporation tax imposed by this section.
Structure Alaska Statutes
Title 10. Corporations and Associations
Chapter 06. Alaska Corporations Code
Sec. 10.06.805. Biennial report of domestic and foreign corporations.
Sec. 10.06.808. Contents of biennial report.
Sec. 10.06.811. Filing of biennial report.
Sec. 10.06.815. Penalty for failure to file biennial report.
Sec. 10.06.818. Interrogatories by commissioner; judicial review.
Sec. 10.06.820. Confidentiality of information disclosed by interrogatories.
Sec. 10.06.823. Failure or refusal to answer interrogatories; filing of related documents.
Sec. 10.06.825. Penalty imposed upon officers and directors.
Sec. 10.06.828. Fees for filing articles and certain applications.
Sec. 10.06.830. Fees for filing certain documents related to agents.
Sec. 10.06.833. Payments and filing for withdrawal of foreign corporation.
Sec. 10.06.835. Fees on dissolution of domestic corporation.
Sec. 10.06.838. Payments and filing required for certificate of dissolution of foreign corporation.
Sec. 10.06.840. Fees for certified copies of documents.
Sec. 10.06.843. Other filing fees.
Sec. 10.06.845. Biennial corporation tax; penalty for nonpayment.
Sec. 10.06.848. Failure to pay tax or make report as precluding suit by corporation.
Sec. 10.06.850. Suits to compel tax payment; exemption from corporation tax.
Sec. 10.06.853. Failure to pay tax as evidence of inability to meet maturing debts and liabilities.
Sec. 10.06.855. Payments to be made in advance.
Sec. 10.06.858. Accounting for and deposit of taxes and fees paid.
Sec. 10.06.863. Appeal from revocation of certificate of authority.
Sec. 10.06.865. Cancellation of certificates issued and filings accepted.