Alaska Statutes Title 43, Chapter 43.20, Article 01 - Persons Subject to Tax; Returns and Payment; Credits

• Sec. 43.20.010 Tax on Individuals, Fiduciaries, and Corporations. [Repealed, Sec. 13 Ch 70 Sla 1975].
  Repealed or Renumbered
• Sec. 43.20.011 Tax on Corporations.
  (a) [Repealed, Sec. 10 ch 1 SSSLA 1980]. (b) [Repealed, Sec. 10 ch 1 SSSLA 1980]. (c) [Repealed, Sec. 10 ch 1 SSSLA 1980]....
• Sec. 43.20.012 Limitation on Application of Chapter; Credits.
  (a) The tax imposed by this chapter does not(1) apply to an individual;(2) apply to a fiduciary;(3) for a tax year beginning after December...
• Sec. 43.20.013 Individual Tax Credits.
  (a) A resident individual is entitled to a tax credit not to exceed $100 for(1) a contribution made in a calendar year to a...
• Sec. 43.20.014 Income Tax Education Credit.
  (a) A taxpayer is allowed a credit against the tax due under this chapter for cash contributions accepted for(1) direct instruction, research, and educational...
• Sec. 43.20.015 Individual Tax Credit. [Repealed, Sec. 10 Ch 1 Sssla 1980].
  Repealed or Renumbered
• Sec. 43.20.016 Sharing of Corporate Income Tax Revenue With Municipalities. [Repealed, Sec. 88 Ch 74 Sla 1985].
  Repealed or Renumbered
• Sec. 43.20.017 Individual Tax Exemptions. [Repealed, Sec. 10 Ch 1 Sssla 1980].
  Repealed or Renumbered
• Sec. 43.20.018 Alaska Veterans' Memorial Endowment Fund Contribution Credit. [Repealed, Sec. 25 Ch 46 Sla 2002].
  Repealed or Renumbered
• Sec. 43.20.020 Exemptions. [Repealed, Sec. 13 Ch 70 Sla 1975].
  Repealed or Renumbered
• Sec. 43.20.021 Internal Revenue Code Adopted by Reference.
  (a) Sections 26 U.S.C. 1 - 1399 and 6001 - 7872 (Internal Revenue Code), as amended, are adopted by reference as a part of...
• Sec. 43.20.030 Returns and Payment of Taxes.
  (a) If a corporation, or a partnership that has a corporation as a partner, is required to make a return under the provisions of...
• Sec. 43.20.031 Deduction of Taxes; Consolidated Returns; Accounting Methods.
  (a) [Repealed, Sec. 10 ch 1 SSSLA 1980].(b) [Repealed, Sec. 10 ch 1 SSSLA 1980].(c) In computing the tax under this chapter, the taxpayer...
• Sec. 43.20.033 , 43.20.035. Taxable Income of Fiduciaries, Nonresidents, and Part-Year Residents. [Repealed, Sec. 10 Ch 1 Sssla 1980].
  Repealed or Renumbered
• Sec. 43.20.036 Federal Tax Deductions and Credits.
  (a) For purposes of calculating the income tax payable under this chapter, the taxpayer may not apply as a credit against tax liability the...
• Sec. 43.20.037 Trade or Business Energy Conservation Credit. [Repealed, Sec. 50 Ch 83 Sla 1980].
  Repealed or Renumbered
• Sec. 43.20.038 - 43.20.039. Residential Fuel and Residential Fuel Conservation Credits. [Repealed, Sec. 10 Ch 1 Sssla 1980].
  Repealed or Renumbered
• Sec. 43.20.040 Income From Sources in the State.
  (a) In this chapter, income from sources in the state includes(1) income from real or tangible personal property located in the state;(2) income of...
• Sec. 43.20.042 Special Industrial Incentive Investment Tax Credits.
  (a) Subject to (c) of this section, for purposes of calculating eligible taxes the taxpayer may apply as a credit against eligible taxes the...
• Sec. 43.20.043 Gas Exploration and Development Tax Credit [Repealed, Sec. 2, 5, Ch. 26, Sla 2009, As Amended by Sec. 16, Ch. 15, Sla 2010, Effective January 1, 2016].
  (a) Subject to the terms and conditions of this section, and in addition to any other credit authorized to the taxpayer by this chapter,...
• Sec. 43.20.044 Exploration Incentive Credit.
  (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...
• Sec. 43.20.045 Proration of Part-Year Resident and Nonresident Individual Credits. [Repealed, Sec. 10 Ch 1 Sssla 1980].
  Repealed or Renumbered
• Sec. 43.20.046 Gas Storage Facility Tax Credit.
  (a) A person that is an owner of a gas storage facility described in (b) of this section that commences commercial operation after December...
• Sec. 43.20.047 Liquefied Natural Gas Storage Facility Tax Credit.
  (a) A person that is an owner of a liquefied natural gas storage facility described in (b) of this section that commences commercial operation...
• Sec. 43.20.048 Veteran Employment Tax Credit.
  (a) A taxpayer that hires a veteran and employs the veteran in the state is entitled to a credit under this section against the...
• Sec. 43.20.049 Qualified Oil and Gas Service Industry Expenditure Credit.
  (a) For a tax year beginning after December 31, 2013, a taxpayer may apply a credit against the tax due under this chapter for...
• Sec. 43.20.050 Taxpayer Liable. [Repealed, Sec. 13 Ch 70 Sla 1975].
  Repealed or Renumbered
• Sec. 43.20.051 [Renumbered As As 43.20.141 ].
  
  Repealed or Renumbered
• Sec. 43.20.053 Qualified In-State Oil Refinery Infrastructure Expenditures Tax Credit.
  (a) A taxpayer that owns an in-state oil refinery whose primary function is the manufacturing and sale of refined petroleum products to third parties...
• Sec. 43.20.060 Direct Allocation. [Repealed, Sec. 13 Ch 70 Sla 1975].
  Repealed or Renumbered
• Sec. 43.20.061 Credit for Taxes Paid Another State. [Repealed, Sec. 10 Ch 1 Sssla 1980].
  Repealed or Renumbered
• Sec. 43.20.065 [Renumbered As As 43.20.142 ].
  
  Repealed or Renumbered
• Sec. 43.20.070 Employees of Interstate Carriers. [Repealed, Sec. 13 Ch 70 Sla 1975].
  Repealed or Renumbered
• Sec. 43.20.071 [Renumbered As As 43.20.143 ].
  
  Repealed or Renumbered
• Sec. 43.20.072 [Renumbered As As 43.20.144 ].
  
  Repealed or Renumbered
• Sec. 43.20.073 [Renumbered As As 43.20.145 ].
  
  Repealed or Renumbered

Last modified: November 15, 2016