A person may assign an exploration incentive credit to the person's successor in interest for the mining operation at which the exploration activities occur, but only if the successor in interest is a person qualified to obtain the credit under AS 27.30.010(d). An exploration incentive credit may not be assigned except as permitted in this section.
Structure Alaska Statutes
Chapter 30. Exploration Incentive Credits
Sec. 27.30.010. Exploration incentive credits authorized.
Sec. 27.30.020. Procedure for requesting and taking the credit.
Sec. 27.30.025. Conditional certification.
Sec. 27.30.030. Application of the credit.
Sec. 27.30.040. Credit may be carried forward.
Sec. 27.30.050. Limit on application of credit.
Sec. 27.30.060. Assignment of credit.
Sec. 27.30.070. Responsibility for record of use of credit.
Sec. 27.30.080. Relationship to other funds.