(a) [Repealed, § 10 ch 1 SSSLA 1980.]
(b) [Repealed, § 10 ch 1 SSSLA 1980.]
(c) [Repealed, § 10 ch 1 SSSLA 1980.]
(d) [Repealed, § 10 ch 1 SSSLA 1980.]
(e) There is imposed for each taxable year upon the entire taxable income of every corporation derived from sources within the state a tax computed as follows:
If the taxable income is:Then the tax is:
Less than $25,000zero
$25,000 but less than $49,0002 percent of the taxable income over
$25,000
$49,000 but less than $74,000$480 plus 3 percent of the taxable income
over $49,000
$74,000 but less than $99,000$1,230 plus 4 percent of the taxable
income over $74,000
$99,000 but less than $124,000$2,230 plus 5 percent of the taxable
income over $99,000
$124,000 but less than $148,000$3,480 plus 6 percent of the taxable
income over $124,000
$148,000 but less than $173,000$4,920 plus 7 percent of the taxable
income over $148,000
$173,000 but less than $198,000$6,670 plus 8 percent of the taxable
income over $173,000
$198,000 but less than $222,000$8,670 plus 9 percent of the taxable
income over $198,000
$222,000 or more$10,830 plus 9.4 percent of the taxable
income over $222,000.
(f) [Repealed, § 10 ch 1 SSSLA 1980.]
Structure Alaska Statutes
Title 43. Revenue and Taxation
Chapter 20. Alaska Net Income Tax Act
Article 1. Persons Subject to Tax; Returns and Payment; Credits.
Sec. 43.20.011. Tax on corporations.
Sec. 43.20.012. Limitation on application of chapter; credits.
Sec. 43.20.013. Individual tax credits.
Sec. 43.20.014. Income tax education credit. [See delayed repeal note.]
Sec. 43.20.021. Internal Revenue Code adopted by reference.
Sec. 43.20.030. Returns and payment of taxes.
Sec. 43.20.031. Deduction of taxes; consolidated returns; accounting methods.
Sec. 43.20.036. Federal tax deductions and credits.
Sec. 43.20.040. Income from sources in the state.
Sec. 43.20.042. Special industrial incentive investment tax credits.
Sec. 43.20.044. Exploration credits.
Sec. 43.20.046. Gas storage facility tax credit.
Sec. 43.20.047. Liquefied natural gas storage facility tax credit.
Sec. 43.20.048. Veteran employment tax credit.
Sec. 43.20.049. Qualified oil and gas service industry expenditure credit.
Sec. 43.20.053. Qualified in-state oil refinery infrastructure expenditures tax credit.