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. - (a) [Repealed, § 10 ch 1 SSSLA 1980.] (b) [Repealed,...

Sec. 43.20.012. Limitation on application of chapter; credits. - (a) [See delayed amendment note.] The tax imposed by this...

Sec. 43.20.013. Individual tax credits. - (a) A resident individual is entitled to a tax credit...

Sec. 43.20.014. Income tax education credit. [See delayed repeal note.] - (a) A taxpayer is allowed a credit against the tax...

Sec. 43.20.021. Internal Revenue Code adopted by reference. - (a) Sections 26 U.S.C. 1 - 1399 and 6001 -...

Sec. 43.20.030. Returns and payment of taxes. - (a) If a corporation, or a partnership that has a...

Sec. 43.20.031. Deduction of taxes; consolidated returns; accounting methods. - (a) [Repealed, § 10 ch 1 SSSLA 1980.] (b) [Repealed,...

Sec. 43.20.036. Federal tax deductions and credits. - (a) For purposes of calculating the income tax payable under...

Sec. 43.20.040. Income from sources in the state. - (a) In this chapter, income from sources in the state...

Sec. 43.20.042. Special industrial incentive investment tax credits. - (a) Subject to (c) of this section, for purposes of...

Sec. 43.20.044. Exploration credits. - (a) A taxpayer may apply as a credit against the...

Sec. 43.20.046. Gas storage facility tax credit. - (a) A person that is an owner of a gas...

Sec. 43.20.047. Liquefied natural gas storage facility tax credit. - (a) A person that is an owner of a liquefied...

Sec. 43.20.048. Veteran employment tax credit. - (a) A taxpayer that hires a veteran and employs the...

Sec. 43.20.049. Qualified oil and gas service industry expenditure credit. - (a) For a tax year beginning after December 31, 2013,...

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...