(a) A taxpayer may apply as a credit against the tax levied under this chapter the exploration incentive credit authorized by AS 27.30.
(b) In a tax year in which a taxpayer applies against the tax levied under this chapter the exploration incentive credit authorized by AS 27.30, the commissioner shall require the taxpayer to submit the accounting of mining operation activities form required by AS 27.30.030(b).
Section: Previous 43.20.033 43.20.036 43.20.037 43.20.038 43.20.040 43.20.042 43.20.043 43.20.044 43.20.045 43.20.046 43.20.047 43.20.048 43.20.049 43.20.050 43.20.051 NextLast modified: November 15, 2016