Alaska Statutes
Title 43. Revenue and Taxation

Sec. 43.20.052. Credit for the in-state manufacture of urea, ammonia, or gas-to-liquid products. [See delayed repeal note] - (a) A taxpayer that owns an interest, either directly or...

Sec. 43.20.053. Qualified in-state oil refinery infrastructure expenditures tax credit. - (a) A taxpayer that owns an in-state oil refinery whose...

Article 2. Allocation and Apportionment.

Sec. 43.20.141. Income from sources in the state of nonresident partners. - In determining the source of a nonresident partner's income, effect...

Sec. 43.20.142. Allocation and apportionment. - A taxpayer who has income from business activity that is...

Sec. 43.20.143. Transportation carriers. - (a) All business income of water transportation carriers shall be...

Sec. 43.20.144. Oil and gas producers and pipelines. - (a) All business income of a taxpayer engaged in the...

Sec. 43.20.145. Affiliated groups. - (a) A corporation that is a member of an affiliated...

Sec. 43.20.146. Public utilities. - Notwithstanding sec. 2, art. IV, of AS 43.19 (Multistate Tax...

Article 3. Administration.

Sec. 43.20.160. Administration. - (a) The department shall administer this chapter. (b) [Repealed, §...

Sec. 43.20.200. Review and assessment. - (a) As soon as practicable after a return is filed,...

Article 4. Enforcement.

Sec. 43.20.250. Action to enforce lien. - In a case where there is a refusal or neglect...

Sec. 43.20.270. Distraint on property. - (a) The department may collect taxes, with interest, penalties, and...

Sec. 43.20.275. Definitions for AS 43.20.250 - 43.20.270. - In AS 43.20.250 - 43.20.270, (1) “property” means all property,...

Article 5. General Provisions.

Sec. 43.20.290. Exclusive state authority. - No tax may be levied and collected upon the net...

Sec. 43.20.300. References to Internal Revenue Code. - (a) The provisions of the Internal Revenue Code as now...

Sec. 43.20.340. Definitions. - In this chapter, (1) “bank” means a financial institution including...

Sec. 43.20.350. Short title. - This chapter may be cited as the Alaska Net Income...

Chapter 23. Permanent Fund Dividends

Article 1. Eligibility; Application; Determination of Dividend.

Sec. 43.23.005. Eligibility. - (a) An individual is eligible to receive one permanent fund...

Sec. 43.23.008. Allowable absences. - (a) Subject to (b) and (d) of this section, an...

Sec. 43.23.011. Application period. - (a) An application for a permanent fund dividend shall be...

Sec. 43.23.015. Application and proof of eligibility. - (a) The commissioner shall adopt regulations under the Administrative Procedure...

Sec. 43.23.021. Delayed payment of certain dividends. - (a) Notwithstanding other provisions regarding the payment of permanent fund...

Sec. 43.23.025. Amount of dividend. - (a) By October 1 of each year, the commissioner shall...

Sec. 43.23.028. Public notice. - (a) By October 1 of each year, the commissioner shall...

Article 2. Administration.

Sec. 43.23.045. Dividend fund. - (a) The dividend fund is established as a separate fund...

Sec. 43.23.048. Restorative justice account. - (a) The restorative justice account is created as a separate...

Sec. 43.23.055. Duties of the department. - The department shall (1) annually pay permanent fund dividends from...

Sec. 43.23.101. Voter registration. - The commissioner shall establish by rule a schedule by which...

Sec. 43.23.110. Applicant information confidential. - (a) Except as provided in (c) of this section, information...

Article 3. Deductions; Claims; Assignments.

Sec. 43.23.130. Contributions from dividends. - (a) Notwithstanding AS 43.23.200, the Department of Revenue shall prepare...

Sec. 43.23.140. Exemption of and levy on permanent fund dividends. - (a) Except as provided in (b) of this section, 20...

Sec. 43.23.150. Claims on reimbursement for court-ordered treatment. - (a) AS 09.38 does not apply to permanent fund dividends...

Sec. 43.23.160. Claims of defaulted education loans. - (a) AS 09.38 does not apply to a permanent fund...

Sec. 43.23.170. Claims on defaulted public assistance overpayment. - (a) AS 09.38 does not apply to permanent fund dividends...

Sec. 43.23.180. Claims for amounts owed under the Alaska Employment Security Act. - (a) AS 09.38 does not apply to permanent fund dividends...

Sec. 43.23.190. Claims of the University of Alaska. - (a) AS 09.38 does not apply to a permanent fund...

Sec. 43.23.200. Assignments. - (a) Except as provided in (b) of this section, a...

Sec. 43.23.210. Fees for processing claims and assignments. - The department shall by regulation adopted under AS 44.62 (Administrative...

Article 4. Dividend Raffle.

Sec. 43.23.220. Education endowment fund. - (a) The education endowment fund is established as a separate...

Sec. 43.23.230. Dividend raffle fund; dividend donations to the dividend raffle fund; drawing. - (a) The dividend raffle fund is established as an account...

Article 5. Relationship to other Programs.

Sec. 43.23.240. Eligibility for public assistance. - (a) In determining the eligibility of an individual under a...

Sec. 43.23.250. Eligibility for state programs. - A program administered by the state or any of its...

Article 6. Enforcement; Penalties.

Sec. 43.23.260. Subpoena power. - (a) The commissioner or the commissioner's designee at the director...

Sec. 43.23.270. Penalties and enforcement. - (a) In addition to any criminal penalties imposed by state...

Article 7. General Provisions.

Sec. 43.23.295. Definitions. - In this chapter, (1) “Alaska permanent fund” means the fund...

Chapter 31. Estate Tax Law of Alaska

Sec. 43.31.011. Tax upon estates of resident decedents. - A tax is imposed upon the transfer of the estate...

Sec. 43.31.021. Tax upon estates of nonresident decedents. - A tax is imposed upon the transfer of real property...

Sec. 43.31.031. Tax upon estates of alien decedents. - (a) A tax is imposed upon the transfer of real...

Sec. 43.31.041. Administration by Department of Revenue. - The department, except as otherwise provided, has jurisdiction and is...

Sec. 43.31.051. Examination of books, papers, records, etc. - (a) The department, for the purpose of ascertaining the correctness...

Sec. 43.31.061. Appointment, bonds and credentials of agents. - (a) The department may appoint and remove examiners and appraisers...

Sec. 43.31.071. Regulations. - The department may adopt regulations not inconsistent with this chapter...

Sec. 43.31.091. Actions by or against department. - The department may sue and be sued but may not...

Sec. 43.31.111. Notice of death or tax return. - The executor, within two months after the decedent's death, or...

Sec. 43.31.121. Tax return in certain cases. - The executor of an estate required by the laws of...

Sec. 43.31.131. Failure to make return and extension. - If the federal taxing authorities grant an extension of time...

Sec. 43.31.141. When tax due, extension and interest. - The tax imposed by this chapter is due and payable...

Sec. 43.31.151. Notice of deficiency in federal estate tax. - It is the duty of the executor to file with...

Sec. 43.31.181. Receipts for taxes. - The department shall issue to the executor, upon payment of...

Sec. 43.31.191. Failure to pay tax. - (a) If a tax imposed by this chapter or any...

Sec. 43.31.201. Tax payable from entire estates and third persons. - If the tax or a part of the tax is...

Sec. 43.31.221. Personal liability of executor. - If an executor makes distribution either in whole or in...

Sec. 43.31.230. Sale of real estate by executor to pay tax. - Every executor has the same right and power to take...

Sec. 43.31.240. Actions to enforce payment. - Actions may be brought within the time or times specified...

Sec. 43.31.250. No discharge of executor until tax paid. - No final account of an executor of the estate of...

Sec. 43.31.260. Agreements as to tax due. - For the purpose of facilitating the settlement and distribution of...

Sec. 43.31.280. Refunds of excess tax paid. - (a) When it appears upon the examination of a return...

Sec. 43.31.290. Superior court judge to furnish names of decedents. - Each superior court judge shall, on or before the 10th...

Sec. 43.31.300. Corporate executors of nonresident decedents. - If the executor of the estate of a nonresident is...

Sec. 43.31.310. Prima facie liability for tax. - The estate of each decedent whose property is subject to...

Sec. 43.31.320. Discharge of estate; notice of lien, limitation, etc. - (a) If no receipt for the payment of taxes, or...

Sec. 43.31.330. Disposition of proceeds. - All taxes and fees levied and collected under this chapter...

Sec. 43.31.340. Interpretation and construction. - When not otherwise provided for in this chapter, the rules...

Sec. 43.31.350. Failure to produce records. - A person who fails to comply with any duty imposed...

Sec. 43.31.400. Effectiveness of chapter. - This chapter shall remain in force and effect so long...

Sec. 43.31.410. Exemptions. - The tax imposed under the inheritance and estate tax laws...

Sec. 43.31.420. Definitions. - In this chapter, (1) “decedent” includes the testator, intestate grantor,...

Sec. 43.31.430. Short title. - This chapter may be cited as the Estate Tax Law...

Chapter 35. Gaming and Gambling on Passenger Vessels

Sec. 43.35.200. Gambling activities aboard commercial vessels purportedly authorized by federal law. - AS 43.35.200 - 43.35.220 apply to the use of playing...

Sec. 43.35.210. Tax on gambling activities. - There is imposed on the operator of gaming or gambling...

Sec. 43.35.220. Disposition of receipts. - The proceeds from the tax on gambling operations aboard commercial...

Chapter 40. Motor Fuel Tax

Sec. 43.40.005. Refined fuel surcharge levied. - (a) Every dealer or user of refined fuels shall pay...

Sec. 43.40.007. Use of revenue derived from the refined fuel surcharge. - The legislature may appropriate the annual estimated balance of the...

Sec. 43.40.010. Tax on transfers or consumption of motor fuel and expenditure of proceeds. - (a) In addition to the surcharge levied under AS 43.40.005,...

Sec. 43.40.013. Collection of the refined fuel surcharge and the motor fuel tax. - Every dealer who sells or otherwise transfers refined or motor...

Sec. 43.40.015. Exemption from collection of tax. - (a) A dealer who has a reasonable belief at the...

Sec. 43.40.030. Refund of the motor fuel tax for nonhighway use. - (a) Except as specified in AS 43.40.010(j), a person who...

Sec. 43.40.035. Other refunds and credits. - (a) A person who resells fuel on which a surcharge...

Sec. 43.40.050. Refund claim by affidavit or other documentation. - (a) A person who claims a refund under AS 43.40.030...

Sec. 43.40.060. Separate invoices. - The department may require the issuance of separate invoices for...

Sec. 43.40.070. Refund warrants. - (a) Upon approval of a refund claim of the motor...

Sec. 43.40.080. Examination of books and records. - (a) To determine the validity of a claim for refund,...

Sec. 43.40.085. Preservation of books and records. - Dealers and users shall preserve for three years all books...

Sec. 43.40.092. Disallowance of exemption from motor fuel tax for certain fuel sold for use in jet propulsion aircraft operating in flights that continue from foreign countries. - (a) The provisions of this section apply to disallow the...

Sec. 43.40.094. Qualified dealer license. - (a) A dealer is eligible for a qualified dealer license...

Sec. 43.40.100. Definitions. - In this chapter, (1) “dealer” means a person who sells...

Chapter 50. Tobacco Taxes and Sales

Article 1. Cigarette Tax Act.

Sec. 43.50.010. License. - (a) A person may not sell, purchase, possess, or acquire...

Sec. 43.50.020. Separate licenses. - If a person operates more than one place of business,...

Sec. 43.50.030. License fees. - (a) For each license issued to a manufacturer, and for...

Sec. 43.50.035. Wholesaler-distributor license. - (a) A person outside of this state who sells or...

Sec. 43.50.040. Expiration of licenses. - A license issued under AS 43.50.010 or 43.50.035 expires on...

Sec. 43.50.050. Transfer of licenses. - A license is not assignable or transferable. However in the...

Sec. 43.50.060. Refunds. - The department may not refund the license fee upon the...

Sec. 43.50.070. Suspension or revocation of or refusal to renew a license. - (a) The department may suspend, revoke, or refuse to renew...

Sec. 43.50.090. Tax imposed. - (a) [See contingent amendment note.] There is levied an excise...

Sec. 43.50.100. Unlicensed possession or sale. - (a) [Repealed, § 45 ch 113 SLA 1980.] (b) [Repealed,...

Sec. 43.50.105. Restrictions on shipping or transporting cigarettes. - (a) A person who is not licensed under this chapter...

Sec. 43.50.130. Records. - (a) A licensee shall keep a complete and accurate record...

Sec. 43.50.140. Disposition of proceeds. - The proceeds derived from the payment of taxes, fees, and...

Sec. 43.50.150. Administration and regulatory authority; cooperation with municipalities. - (a) The department shall (1) administer this chapter; and (2)...

Sec. 43.50.170. Definitions. - In AS 43.50.010 - 43.50.180, unless the context otherwise requires,...

Sec. 43.50.180. Short title. - AS 43.50.010 - 43.50.180 may be cited as the Cigarette...

Article 2. Additional Cigarette Taxes.

Sec. 43.50.190. Additional tax levy on cigarettes. - (a) [See contingent amendment note.] There is levied an excise...

Sec. 43.50.200. Nonparticipating manufacturer equity excise tax. - (a) There is levied an excise tax of 12.5 mills...

Article 3. Excise Tax on Certain Tobacco Products.

Sec. 43.50.300. Excise tax levied. - An excise tax is levied on tobacco products in the...

Sec. 43.50.310. Exemptions. - (a) A facility operated by one of the uniformed services...

Sec. 43.50.320. Licensing. - (a) Except as provided in (g) of this section, a...

Sec. 43.50.330. Returns. - (a) On or before the last day of each calendar...

Sec. 43.50.335. Tax credits and refunds. - The department shall adopt procedures for a refund or credit...

Sec. 43.50.340. Records. - A licensee shall keep a complete and accurate record of...

Sec. 43.50.350. Disposition of proceeds. - The tax collected by the department shall be deposited in...

Sec. 43.50.370. Regulations. - The department shall adopt under the Administrative Procedure Act (AS...

Sec. 43.50.390. Definitions. - In AS 43.50.300 - 43.50.390, (1) “distributor” means a person...

Article 4. Compliance with Federal Laws Relating to Cigarettes.

Sec. 43.50.400. Sale or distribution of cigarettes; prohibitions. - A person may not (1) sell or distribute to consumers...

Sec. 43.50.410. Imported cigarettes: requirements. - A person that imports into this state for sale or...

Sec. 43.50.420. Enforcement. - For the purpose of enforcing AS 43.50.400 - 43.50.450, the...

Sec. 43.50.430. Applicability. - AS 43.50.400 - 43.50.450 do not apply to cigarettes (1)...

Sec. 43.50.450. Definitions. - In AS 43.50.400 - 43.50.450, unless the context otherwise requires,...

Article 5. Compliance with Statutory Requirements Regarding Cigarette Sales.

Sec. 43.50.460. Tobacco product manufacturer certifications. - (a) Every tobacco product manufacturer whose cigarettes are sold in...

Sec. 43.50.465. Directory of cigarettes approved for sale and importation. - Not later than July 30 of each year, the commissioner...

Sec. 43.50.470. Prohibition against sale or importation of cigarettes not in the directory. - (a) A person may not sell, offer, or possess for...

Sec. 43.50.475. Agent for service of process. - (a) A nonresident or foreign nonparticipating manufacturer that has not...

Sec. 43.50.480. Reporting and disclosure of information; escrow installments. - (a) Not later than the end of the month following...

Sec. 43.50.485. Penalties and other remedies. - (a) In addition to or in place of any other...

Sec. 43.50.490. Miscellaneous provisions. - (a) A determination of the commissioner not to list in,...

Sec. 43.50.495. Definitions. - In AS 43.50.460 - 43.50.495, unless the context otherwise requires,...

Article 6. Cigarette Tax Stamps.

Sec. 43.50.500. Tax payment by use of stamps. - A licensee shall pay the tax imposed under AS 43.50.090(a),...

Sec. 43.50.510. Stamp design; manner of affixing. - (a) The department shall design and furnish stamps of sizes...

Sec. 43.50.520. Stamp required before sale, distribution, or consumption. - (a) Except as provided in AS 43.50.580, a licensee or...

Sec. 43.50.530. Sale of stamps. - (a) The department shall furnish stamps for sale to licensees....

Sec. 43.50.540. Purchase of and payment for stamps. - (a) A licensee shall apply to the department or a...

Sec. 43.50.550. Deferred-payment basis for stamps. - (a) A licensee may apply to the department to purchase...

Sec. 43.50.560. Suspension of deferred-payment basis privilege. - The department may suspend, without prior notice, a licensee's privilege...

Sec. 43.50.570. Interest. - A licensee who fails to pay an amount due for...

Sec. 43.50.580. Possession of unstamped cigarettes. - (a) Except as provided in (b) of this section and...

Sec. 43.50.590. Refunds or credits for unused stamps and for unsalable, destroyed, or certain returned cigarette packages. - (a) The department shall adopt procedures for a refund or...

Sec. 43.50.600. Stamps prohibited on cigarette packages not complying with federal and state laws. - A licensee or the licensee's authorized agent or designee may...

Sec. 43.50.610. Unstamped cigarettes as contraband; seizure. - Unstamped cigarettes found in this state are contraband and may...

Sec. 43.50.620. Forfeiture and destruction of seized cigarettes. - Cigarettes seized under AS 43.50.500 - 43.50.700 are forfeited to...

Sec. 43.50.625. Forfeiture of other property. - (a) Upon a showing of probable cause that a person...

Sec. 43.50.630. Monthly reports; records retention; inspection of records. - (a) On or before the last day of each calendar...

Sec. 43.50.640. Misconduct involving unstamped cigarettes or stamps in the first degree. - (a) A person commits the crime of misconduct involving unstamped...

Sec. 43.50.650. Misconduct involving unstamped cigarettes or stamps in the second degree. - (a) A person commits the crime of misconduct involving unstamped...

Sec. 43.50.660. Construction of criminal statutes. - (a) The provisions of AS 11.16, AS 11.81.600, 11.81.610, and...

Sec. 43.50.670. Unauthorized transfer of unaffixed stamps. - (a) A licensee may not sell, exchange, or otherwise transfer...

Sec. 43.50.700. Definitions. - In AS 43.50.500 - 43.50.700, unless the context otherwise requires,...

Article 7. Unfair Cigarette Sales.

Sec. 43.50.710. Sale at less than minimum price; rebate in price. - (a) A wholesaler or retailer may not, with intent to...

Sec. 43.50.720. Sale at less than minimum price; sale with gift or concession. - In all advertisements, offers for sale, or sales involving two...

Sec. 43.50.740. Manufacturer price list. - (a) [Repealed, § 8 ch 114 SLA 2010.] (b) [Repealed,...

Sec. 43.50.750. Contracts in violation of law are illegal. - A contract, express or implied, made by a person in...

Sec. 43.50.780. Injunction. - (a) The department or a person injured by a violation...

Sec. 43.50.790. Administration of AS 43.50.710 - 43.50.849; regulations. - (a) The department (1) shall administer AS 43.50.710 - 43.50.849;...

Sec. 43.50.810. Minimum prices for cigarette sales. - (a) For the purposes of AS 43.50.710 - 43.50.849, the...

Sec. 43.50.845. Short title for AS 43.50.710 - 43.50.849. - AS 43.50.710 - 43.50.849 may be known as the Unfair...

Sec. 43.50.849. Definitions. - In AS 43.50.710 - 43.50.849, (1) “cigarette” has the meaning...

Chapter 52. Transportation Taxes

Article 1. Vehicle Rental Taxes.

Sec. 43.52.010. Levy of passenger vehicle rental tax. - There is imposed an excise tax on the charge for...

Sec. 43.52.020. Rate of passenger vehicle rental tax. - The rate of the tax levied in AS 43.52.010 is...

Sec. 43.52.030. Levy of recreational vehicle rental tax. - There is imposed an excise tax on the charge for...

Sec. 43.52.040. Rate of recreational vehicle rental tax. - The rate of the tax levied in AS 43.52.030 is...

Sec. 43.52.050. Liability for payment of vehicle rental taxes. - (a) The taxes imposed by AS 43.52.010 - 43.52.099 shall...

Sec. 43.52.060. Applicability of the tax. - The provisions of AS 43.52.010 - 43.52.099 apply to a...

Sec. 43.52.070. Relationship to municipal levies. - The taxes imposed by AS 43.52.010 - 43.52.099 are in...

Sec. 43.52.080. Administration of tax and sharing of information with municipalities. - (a) The department shall administer the taxes imposed by this...

Sec. 43.52.090. Exemption. - The tax imposed in AS 43.52.010 - 43.52.099 does not...

Sec. 43.52.099. Definitions. - In AS 43.52.010 - 43.52.099, (1) “fees and costs” means...

Article 2. Excise Tax on Travel Aboard Commercial Passenger Vessels.

Sec. 43.52.200. Levy of excise tax on overnight accommodations on commercial passenger vessels. - There is imposed an excise tax on passengers traveling on...

Sec. 43.52.210. Rate of tax. - The tax imposed by AS 43.52.200 - 43.52.295 is levied...

Sec. 43.52.220. Liability for payment of tax. - A passenger subject to the excise tax imposed by AS...

Sec. 43.52.230. Disposition of receipts. - (a) The proceeds from the tax imposed under AS 43.52.200...

Sec. 43.52.240. Administration. - The department shall (1) collect and enforce the collection of...

Sec. 43.52.255. Tax reduction for local levies. - The tax imposed on a passenger by AS 43.52.200 -...

Sec. 43.52.260. Periodic report. - The Department of Commerce, Community, and Economic Development shall, every...

Sec. 43.52.295. Definitions. - In AS 43.52.200 - 43.52.295, (1) “commercial passenger vessel” means...

Chapter 55. Oil and Gas Production Tax and Oil Surcharge

Article 1. Oil and Gas Production Tax.

Sec. 43.55.011. Oil and gas production tax. - (a) [Repealed, § 34 ch 2 TSSLA 2006.] (b) [Repealed,...

Sec. 43.55.014. Payment in gas of tax for gas. - (a) For gas produced on and after January 1, 2022,...

Sec. 43.55.017. Relation to other taxes. - (a) Except as provided in this chapter, the taxes imposed...

Sec. 43.55.019. Oil or gas producer education credit. [See delayed repeal note.] - (a) A producer of oil or gas is allowed a...

Sec. 43.55.020. Payment of tax. - (a) For a calendar year, a producer subject to tax...

Sec. 43.55.023. Tax credits for certain losses and expenditures. - (a) A producer or explorer may take a tax credit...

Sec. 43.55.024. Additional nontransferable tax credits. - (a) For a calendar year for which a producer's tax...

Sec. 43.55.025. Alternative tax credit for oil and gas exploration. - (a) Subject to the terms and conditions of this section,...

Sec. 43.55.028. Oil and gas tax credit fund established; cash purchases of tax credit certificates. - (a) The oil and gas tax credit fund is established...

Sec. 43.55.029. Assignment of tax credit certificate. - (a) An explorer or producer that has applied for a...

Sec. 43.55.030. Filing of statements. - (a) A producer that produces oil or gas from a...

Sec. 43.55.040. Powers of Department of Revenue. - Except as provided in AS 43.05.405 - 43.05.499, the department...

Sec. 43.55.050. Incorrect returns. - The department may determine whether or not a return required...

Sec. 43.55.060. Delinquency. - When the tax provided for in this chapter becomes delinquent,...

Sec. 43.55.075. Limitation on assessment and amended returns. - (a) Except as provided in AS 43.05.260(c), the amount of...

Sec. 43.55.080. Collection and deposit of revenue. - Except as otherwise provided under art. IX, sec. 17, Constitution...

Sec. 43.55.090. Refunds. - In case of overpayment, duplicate payment or payment made in...

Sec. 43.55.110. Administration. - (a) The department may adopt regulations for the purpose of...

Sec. 43.55.135. Measurement. - For the purposes of AS 43.55.011 - 43.55.180, except as...

Sec. 43.55.150. Determination of gross value at the point of production. - (a) For the purposes of AS 43.55.011 - 43.55.180, the...

Sec. 43.55.160. Determination of production tax value of oil and gas. - (a) For oil and gas produced before January 1, 2022,...

Sec. 43.55.165. Lease expenditures. - (a) For purposes of this chapter, a producer's lease expenditures...

Sec. 43.55.170. Adjustments to lease expenditures. - (a) A producer's lease expenditures under AS 43.55.165 must be...

Sec. 43.55.180. Required report. - (a) The department shall study (1) the effects of the...

Article 2. Conservation Surcharge on Oil.

Sec. 43.55.201. Surcharge levied. - (a) Every producer of oil shall pay a surcharge of...

Sec. 43.55.211. Use of revenue derived from surcharge. - The legislature may appropriate the annual estimated balance of the...

Sec. 43.55.221. Suspension and reimposition of the surcharge. - (a) Not later than 30 days after the end of...

Sec. 43.55.231. Surcharge not imposed. - (a) The surcharge authorized by AS 43.55.201 is not levied...

Sec. 43.55.299. Definitions. - In AS 43.55.201 - 43.55.299, (1) “response account” means the...

Article 3. Additional Conservation Surcharge on Oil.

Sec. 43.55.300. Surcharge levied. - (a) Every producer of oil shall pay a surcharge of...

Sec. 43.55.310. Use of revenue derived from surcharge. - The legislature may appropriate the annual estimated balance of the...

Article 4. General Provisions.

Sec. 43.55.890. Disclosure of tax information. - Notwithstanding any contrary provision of AS 40.25.100, and regardless of...

Sec. 43.55.895. Applicability to municipal entities. - (a) Notwithstanding AS 29.35.670(a) or other provision of law, a...

Sec. 43.55.900. Definitions. - In this chapter, (1) “barrel of oil” means 42 United...

Chapter 56. Oil and Gas Exploration, Production, and Pipeline Transportation Property Taxes

Sec. 43.56.010. Levy of tax. - (a) An annual tax of 20 mills is levied each...

Sec. 43.56.018. Property tax education credit. [See delayed repeal note.] - (a) The owner of property taxable under this chapter is...

Sec. 43.56.020. Exemptions. - (a) The following are exempt from local taxes levied or...

Sec. 43.56.030. In place of other taxes. - Except for those taxes imposed under AS 43.55, the taxes...

Sec. 43.56.040. State Assessment Review Board. - The State Assessment Review Board is created within the department....

Sec. 43.56.050. Per diem and expenses. - Members of the board shall receive per diem and expenses...

Sec. 43.56.060. Assessment. - (a) The department shall assess property for the tax levied...

Sec. 43.56.070. Returns. - (a) The department may require by notice every person having...

Sec. 43.56.080. Investigation. - (a) The department may make an investigation of property on...

Sec. 43.56.090. Assessment roll. - The department shall prepare annually the assessment roll for taxation...

Sec. 43.56.100. Assessment notice. - (a) On or before March 1 of each year, the...

Sec. 43.56.110. Appeal to the department. - (a) An owner of taxable property or a municipality receiving...

Sec. 43.56.120. Appeal to the board. - (a) After a ruling by the department on an appeal...

Sec. 43.56.130. Hearings of the board. - (a) The board shall hear appeals filed under AS 43.56.120(a)....

Sec. 43.56.135. Certification. - No later than June 1 of each year, the department...

Sec. 43.56.140. Supplementary assessment rolls. - The department shall include property omitted from the assessment roll...

Sec. 43.56.150. Collection and deposit. - (a) The tax levied by AS 43.56.010(a) is payable to...

Sec. 43.56.160. Interest and penalty. - When the tax levied by AS 43.56.010(a) becomes delinquent, a...

Sec. 43.56.180. Remedy. - The remedy of distraint of property set out in AS...

Sec. 43.56.200. Regulations. - The board and the department may adopt regulations under AS...

Sec. 43.56.210. Definitions. - In this chapter, (1) “board” means State Assessment Review Board;...

Chapter 60. Excise Tax on Alcoholic Beverages

Sec. 43.60.010. Alcoholic beverage tax. - (a) Except as provided in (c) of this section, every...

Sec. 43.60.011. Consigned beverage inventories. - The tax imposed in AS 43.60.010 may not be levied...

Sec. 43.60.020. Monthly statement and payments. - (a) Each brewer, distiller, bottler, jobber, wholesaler, manufacturer, or other...

Sec. 43.60.040. Administration and enforcement of tax. - (a) Each brewer, distiller, bottler, jobber, wholesaler, or manufacturer is...

Sec. 43.60.050. Disposition of proceeds; alcohol and other drug abuse treatment and prevention fund. - (a) The alcohol and other drug abuse treatment and prevention...

Chapter 61. Excise Tax on Marijuana

Sec. 43.61.010. Marijuana tax. - (a) An excise tax is imposed on the sale or...

Sec. 43.61.020. Monthly statement and payments. - (a) Each marijuana cultivation facility shall send a statement by...

Sec. 43.61.030. Administration and enforcement of tax. - (a) Delinquent payments under this chapter shall subject the marijuana...

Chapter 65. Mining License Tax

Sec. 43.65.010. Mining license; mining license tax. - (a) A person prosecuting or attempting to prosecute, or engaging...

Sec. 43.65.018. Mining business education credit. [See delayed repeal note.] - (a) A person engaged in the business of mining in...

Sec. 43.65.020. Taxpayer's duties. - (a) A person subject to tax under this chapter shall...

Sec. 43.65.030. Application for renewals. - Application for renewal of a mining license shall be made...

Sec. 43.65.060. Definitions. - In this chapter, unless the context otherwise requires, (1) “gross...

Chapter 70. Alaska Business License Act

Sec. 43.70.020. License required; application. - (a) For the privilege of engaging in a business in...

Sec. 43.70.025. Bond or cash deposit required for an oil or gas business. - (a) At the time of applying for a license under...

Sec. 43.70.028. Claims against an oil or gas business. - (a) A person having a claim against a person required...

Sec. 43.70.030. Levy and computation of license fee. - (a) The fee for each business license is $50 a...

Sec. 43.70.075. License endorsement. - (a) Unless a person has a business license endorsement issued...

Sec. 43.70.080. Disposal of money. - All money collected by the department under this chapter shall...

Sec. 43.70.090. Regulations. - The department may adopt regulations necessary to implement this chapter.

Sec. 43.70.105. Exemptions. - (a) This chapter does not apply to (1) a fisheries...

Sec. 43.70.110. Definitions. - In this chapter, unless the context otherwise requires, (1) “business”...

Sec. 43.70.120. Short title. - This chapter may be cited as the Alaska Business License...

Chapter 75. Fisheries Business License and Taxes

Article 1. Taxes and Licenses.

Sec. 43.75.011. Fisheries business license. - (a) A person engaging or attempting to engage in a...

Sec. 43.75.015. Fisheries business tax. - (a) A person engaged in a fisheries business is liable...

Sec. 43.75.017. Exclusion from fisheries business tax. - A person is not liable for the fisheries business tax...

Sec. 43.75.018. Fisheries business education credit. [See delayed repeal note.] - (a) A person engaged in a fisheries business is allowed...

Sec. 43.75.020. Application for license. - (a) Application for a license shall be filed with the...

Sec. 43.75.030. Filing return and payment of tax. - (a) A person subject to the tax shall file a...

Sec. 43.75.037. Fisheries product development tax credit. [See delayed repeal note.] - (a) Except as provided in (f) of this section, a...

Sec. 43.75.055. Security for collection of taxes. - (a) An applicant for a license under this chapter shall,...

Article 2. Fisheries Products Sold Outside Taxing Jurisdiction.

Sec. 43.75.100. Tax imposed on taking of fishery resource. - (a) A person taking, purchasing, or otherwise acquiring a fishery...

Sec. 43.75.110. Return; payment of tax. - A person subject to taxes under AS 43.75.100 shall make...

Article 3. Refunds to Local Governments.

Sec. 43.75.130. Refund to local governments. - (a) Except as provided in (d) of this section, the...

Sec. 43.75.133. Provision of information to municipalities. - (a) If the mayor, manager, or administrator of a municipality...

Sec. 43.75.137. Additional refund. - To the extent that appropriations are available for the purpose,...

Article 4. General Provisions.

Sec. 43.75.290. Definitions. - In this chapter, (1) “developing commercial fish species” means those...

Chapter 76. Fisheries Taxes and Assessments

Article 1. Salmon Enhancement Tax.

Sec. 43.76.001. Thirty percent salmon enhancement tax. - (a) A person holding a limited entry permit under AS...

Sec. 43.76.002. Twenty percent salmon enhancement tax. - (a) A person holding a limited entry permit under AS...

Sec. 43.76.003. Ten percent salmon enhancement tax. - (a) A person holding a limited entry permit under AS...

Sec. 43.76.004. Nine percent salmon enhancement tax. - (a) A person holding a limited entry permit under AS...

Sec. 43.76.005. Eight percent salmon enhancement tax. - (a) A person holding a limited entry permit under AS...

Sec. 43.76.006. Seven percent salmon enhancement tax. - (a) A person holding a limited entry permit under AS...

Sec. 43.76.007. Six percent salmon enhancement tax. - (a) A person holding a limited entry permit under AS...

Sec. 43.76.008. Five percent salmon enhancement tax. - (a) A person holding a limited entry permit under AS...

Sec. 43.76.009. Four percent salmon enhancement tax. - (a) A person holding a limited entry permit under AS...

Sec. 43.76.010. Three percent salmon enhancement tax. - (a) A person holding a limited entry permit under AS...

Sec. 43.76.011. Two percent salmon enhancement tax. - (a) A person holding a limited entry permit under AS...

Sec. 43.76.012. One percent salmon enhancement tax. - (a) A person holding a limited entry permit under AS...

Sec. 43.76.013. Fifteen percent salmon enhancement tax. - (a) A person holding a limited entry permit under AS...

Sec. 43.76.015. Election to approve or terminate salmon enhancement tax. - (a) A qualified regional association may conduct an election under...

Sec. 43.76.020. Termination of salmon enhancement tax. - (a) The salmon enhancement tax levied under AS 43.76.001 -...

Sec. 43.76.025. Collection of tax and disposition of proceeds. - (a) Except as otherwise provided under (d) of this section,...

Sec. 43.76.028. Liability for tax on salmon shipped from state. - (a) The owner of salmon removed from the state is...

Sec. 43.76.035. Exemption. - (a) Except as provided under (b) of this section, AS...

Sec. 43.76.040. Definition. - In AS 43.76.001 - 43.76.040, unless the context otherwise requires,...

Article 2. Dive Fishery Management Assessment.

Sec. 43.76.150. Dive fishery management assessment. - (a) A dive fishery management assessment on fishery resources taken...

Sec. 43.76.160. Election to approve, amend, or terminate dive fishery management assessment. - (a) A qualified regional dive fishery development association may conduct...

Sec. 43.76.170. Amendment of dive fishery management assessment. - (a) The rate of the dive fishery management assessment levied...

Sec. 43.76.180. Termination of dive fishery management assessment. - (a) The dive fishery management assessment levied on a species...

Sec. 43.76.190. Collection of assessment. - (a) Except as otherwise provided under (e) of this section,...

Sec. 43.76.200. Funding for qualified regional dive fishery development associations. - (a) The legislature may make appropriations of revenue collected under...

Sec. 43.76.210. Definitions. - In AS 43.76.150 - 43.76.210, (1) “administrative area” means an...

Article 3. Salmon Fishery Assessment.

Sec. 43.76.220. Salmon fishery assessment. - (a) A salmon fishery assessment shall be levied on the...

Sec. 43.76.230. Election to approve, amend, or terminate salmon fishery assessment. - (a) A qualified salmon fishery association may conduct an election...

Sec. 43.76.240. Amendment of salmon fishery assessment. - (a) The rate or termination date of the salmon fishery...

Sec. 43.76.250. Termination of salmon fishery assessment. - (a) The salmon fishery assessment levied under AS 43.76.220 shall...

Sec. 43.76.260. Collection of assessment. - (a) Except as otherwise provided under (f) of this section,...

Sec. 43.76.270. Funding for qualified salmon fishery associations. - (a) The legislature may make appropriations of revenue collected under...

Sec. 43.76.280. Definitions. - In AS 43.76.220 - 43.76.280, (1) “administrative area” means an...

Article 4. Permit Buy-Back Assessment.

Sec. 43.76.300. Permit buy-back assessment. - A person holding a limited entry permit or interim-use permit...

Sec. 43.76.310. Collection of assessment. - (a) Except as otherwise provided under (f) of this section,...

Sec. 43.76.320. Definition. - In AS 43.76.300 - 43.76.320, “buyer” means a person who...

Article 5. Seafood Development Tax.

Sec. 43.76.350. Two percent seafood development tax. - (a) A person holding a limited entry permit or interim-use...

Sec. 43.76.355. One and one-half percent seafood development tax. - (a) A person holding a limited entry permit or interim-use...

Sec. 43.76.360. One percent seafood development tax. - (a) A person holding a limited entry permit or interim-use...

Sec. 43.76.365. One-half percent seafood development tax. - (a) A person holding a limited entry permit or interim-use...

Sec. 43.76.370. Election to approve, amend, or terminate seafood development tax. - (a) A qualified regional seafood development association for a seafood...

Sec. 43.76.375. Termination of seafood development tax. - (a) The seafood development tax levied under AS 43.76.350, 43.76.355,...

Sec. 43.76.380. Liability for tax on fishery resources sold to a buyer. - (a) Except as provided under (c) of this section, a...

Sec. 43.76.385. Liability for tax on fishery resources shipped from the state. - (a) The owner of fishery resources removed from the state...

Sec. 43.76.390. Exemption. - AS 43.76.350 - 43.76.399 do not apply to salmon or...

Sec. 43.76.399. Definitions. - In AS 43.76.350 - 43.76.399, unless the context otherwise requires,...

Chapter 77. Fishery Resource Landing Tax

Sec. 43.77.010. Landing tax. - A person who engages or attempts to engage in a...

Sec. 43.77.015. Obligations and payments under fishery cooperative contracts. - (a) The department shall deposit a payment made to the...

Sec. 43.77.020. Filing return and payment of tax. - (a) A person subject to the tax under this chapter...

Sec. 43.77.030. Credit for other taxes paid. - The department shall grant a credit, not to exceed the...

Sec. 43.77.040. Credit for approved contributions. [See delayed repeal note.] - (a) A taxpayer who harvests a fishery resource under the...

Sec. 43.77.045. Fisheries resource landing tax education credit. [See delayed repeal note.] - (a) A person engaged in a floating fisheries business is...

Sec. 43.77.050. Separate accounting. - (a) [Repealed, § 28 ch 81 SLA 1996.] (b) [See...

Sec. 43.77.060. Revenue sharing. - (a) Subject to appropriation by the legislature and except as...

Sec. 43.77.070. Regulations. - The department shall adopt regulations to implement and interpret this...

Sec. 43.77.200. Definitions. - In this chapter, (1) “community development quota” has the meaning...

Chapter 80. Salmon Price Reports

Sec. 43.80.050. Reporting of wholesale salmon prices. - (a) A fish processor engaged in the business of selling...

Sec. 43.80.055. Wholesale price averages; Alaska salmon price report. - (a) Based on the information provided in reports submitted under...

Sec. 43.80.060. Report to the legislature. - Not later than March 15 of each year, the department...

Sec. 43.80.065. Confidentiality of reports. - Information in reports submitted under AS 43.80.050, and price averages...

Sec. 43.80.095. Penalty. - The department may levy and collect a civil penalty of...

Sec. 43.80.100. Definitions. - In AS 43.80.050 - 43.80.100, (1) “affiliate of the processor”...

Chapter 82. Alaska Stranded Gas Development Act

Article 1. Contracts for Payments in Lieu of Other Taxes.

Sec. 43.82.010. Purpose. - The purpose of this chapter is to (1) encourage new...

Sec. 43.82.020. Contracts for payments in lieu of other taxes and for royalty adjustments. - The commissioner may, under this chapter, negotiate terms for inclusion...

Article 2. Qualification and Application Procedures.

Sec. 43.82.100. Qualified project. - Based on information available to the commissioner, the commissioner may...

Sec. 43.82.110. Qualified sponsor or qualified sponsor group. - The commissioner may determine that a person or group is...

Sec. 43.82.120. Applications. - (a) A qualified sponsor or qualified sponsor group may submit...

Sec. 43.82.130. Qualified project plan. - A proposed project plan submitted under AS 43.82.120 may be...

Sec. 43.82.140. Review of applications and determination of qualifications. - (a) The commissioner shall review an application submitted under AS...

Sec. 43.82.150. Actions challenging determinations on applications. - (a) Only an applicant under AS 43.82.120 who is aggrieved...

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Alaska Statutes Title 43. Revenue and Taxation

Alaska Statutes
Title 43. Revenue and Taxation