Alaska Statutes

Title 43 - REVENUE AND TAXATION

Chapter 43.05. - ADMINISTRATION OF REVENUE LAWS
- Article 01 - DEPARTMENT OF REVENUE
- Article 02 - FISCAL RESPONSIBILITIES
- Article 03 - REMEDIES, PROCEDURE, INTEREST, AND PENALTIES
- Article 04 - TAX APPEALS
Chapter 43.08. - BORROWING IN ANTICIPATION OF REVENUES
- Sec. 43.08.010. - Borrowing in anticipation of revenues permitted.
- Sec. 43.08.020. - Issuance and payment of notes.
- Sec. 43.08.030. - Security and payment.
- Sec. 43.08.035. - Annual appropriation.
- Sec. 43.08.040. - Sale of notes.
- Sec. 43.08.050. - Execution of notes.
- Sec. 43.08.060. - Decision.
Chapter 43.10. - ENFORCEMENT AND COLLECTION OF TAXES
- Article 01 - LEGAL ACTIONS AND LIENS
- Article 02 - RECIPROCITY
- Article 03 - SERVICE OF PROCESS ON NONRESIDENT BUSINESSES
- Article 04 - REFUNDS OF TAXES AND LICENSE FEES
Chapter 43.15. - REFUNDS OF TAXES AND LICENSES
Chapter 43.18. - STATE AID TO LOCAL GOVERNMENTS
- Sec. 43.18.010. - 43.18.045 - l State aid to local governments. [Repealed, Sec. 11 ch 155 SLA 1980. For current law, see AS 29.60].
- Sec. 43.18.050. - Specific expenditures. [Repealed, Sec. 3 ch 265 SLA 1976].
- Sec. 43.18.100. - 43.18.135. - [Renumbered as AS 14.11.100 - 14.11.135].
- Sec. 43.18.300. - [Renumbered as AS 29.89.110 ].
- Sec. 43.18.400. - 43.18.460. - [Renumbered as AS 05.35.010 - 05.35.070].
- Sec. 43.18.500. - [Renumbered as AS 44.33.401 - 44.33.417].
Chapter 43.19. - MULTISTATE TAX COMPACT
- Sec. 43.19.010. - Compact.
- Sec. 43.19.020. - Commissioner of revenue to represent department.
- Sec. 43.19.030. - Consulting committee.
- Sec. 43.19.040. - Advisory committee.
- Sec. 43.19.050. - Interstate audits.
Chapter 43.20. - ALASKA NET INCOME TAX ACT
- Article 01 - PERSONS SUBJECT TO TAX
- Article 02 - ALLOCATION AND APPORTIONMENT
- Article 03 - ADMINISTRATION
- Article 04 - ENFORCEMENT
- Article 05 - GENERAL PROVISIONS
Chapter 43.21. - OIL AND GAS CORPORATE INCOME TAX
Chapter 43.23. - PERMANENT FUND DIVIDENDS
- Sec. 43.23.005. - Eligibility.
- Sec. 43.23.008. - Allowable absences.
- Sec. 43.23.010. - Eligibility for permanent fund dividend. [Repealed, Sec. 22 ch 102 SLA 1982].
- Sec. 43.23.011. - Application period.
- Sec. 43.23.015. - Application and proof of eligibility.
- Sec. 43.23.016. - Voter registration.
- Sec. 43.23.017. - Applicant information confidential.
- Sec. 43.23.020. - Proof of eligibility. [Repealed, Sec. 22 ch 102 SLA 1982].
- Sec. 43.23.021. - Delayed payment of certain dividends.
- Sec. 43.23.025. - Amount of dividend.
- Sec. 43.23.028. - Public notice.
- Sec. 43.23.030. - Amount of dividend. [Repealed, Sec. 22 ch 102 SLA 1982].
- Sec. 43.23.033. - Subpoena power.
- Sec. 43.23.035. - Penalties and enforcement.
- Sec. 43.23.040. - Penalties and enforcement. [Repealed, Sec. 22 ch 102 SLA 1982].
- Sec. 43.23.045. - Dividend fund.
- Sec. 43.23.050. - Dividend fund established. [Repealed, Sec. 22 ch 102 SLA 1982].
- Sec. 43.23.055. - Duties of the department.
- Sec. 43.23.060. - Duties of the department. [Repealed, Sec. 22 ch 102 SLA 1982].
- Sec. 43.23.062. - Contributions from dividends.
- Sec. 43.23.065. - Exemption of and levy on permanent fund dividends.
- Sec. 43.23.066. - Claims on reimbursement for court-ordered treatment.
- Sec. 43.23.067. - Claims of defaulted education loans.
- Sec. 43.23.068. - Claims on defaulted public assistance overpayment.
- Sec. 43.23.069. - Assignments.
- Sec. 43.23.070. - Exemption of permanent fund dividends. [Repealed, Sec. 22 ch 102 SLA 1982].
- Sec. 43.23.071. - Fees for processing claims and assignments.
- Sec. 43.23.072. - Claims for amounts owed under the Alaska Employment Security Act.
- Sec. 43.23.073. - Claims of the University of Alaska.
- Sec. 43.23.075. - Eligibility for public assistance.
- Sec. 43.23.080. - Eligibility for state public assistance payments. [Repealed, Sec. 22 ch 102 SLA 1982].
- Sec. 43.23.085. - Eligibility for state programs.
- Sec. 43.23.090. - Tax exemption. [Repealed, Sec. 22 ch 102 SLA 1982].
- Sec. 43.23.095. - Definitions.
- Sec. 43.23.100. - Definitions. [Repealed, Sec. 22 ch 102 SLA 1982].
Chapter 43.25. - ALASKA INDUSTRIAL INCENTIVE ACT
Chapter 43.26. - INDUSTRIAL INCENTIVE TAX CREDITS
Chapter 43.30. - INHERITANCE AND TRANSFER TAXES
Chapter 43.31. - ESTATE TAX LAW OF ALASKA
- Sec. 43.31.011. - Tax upon estates of resident decedents.
- Sec. 43.31.021. - Tax upon estates of nonresident decedents.
- Sec. 43.31.031. - Tax upon estates of alien decedents.
- Sec. 43.31.041. - Administration by Department of Revenue.
- Sec. 43.31.051. - Examination of books, papers, records, etc.
- Sec. 43.31.061. - Appointment, bonds and credentials of agents.
- Sec. 43.31.071. - Regulations.
- Sec. 43.31.081. - Information confidential. [Repealed, Sec. 3 ch 166 SLA 1976. For current law, see AS 43.05.230 ].
- Sec. 43.31.091. - Actions by or against department.
- Sec. 43.31.101. - Special appraisers. [Repealed, Sec. 56 ch 32 SLA 1971].
- Sec. 43.31.111. - Notice of death or tax return.
- Sec. 43.31.121. - Tax return in certain cases.
- Sec. 43.31.131. - Failure to make return and extension.
- Sec. 43.31.141. - When tax due, extension and interest.
- Sec. 43.31.151. - Notice of deficiency in federal estate tax.
- Sec. 43.31.161. - Deficiency, hearing, and procedure. [Repealed, Sec. 3 ch 166 SLA 1976. For taxpayer remedies, see AS 43.05.240 ].
- Sec. 43.31.171. - Civil penalties. [Repealed, Sec. 45 ch 113 SLA 1980. For current law, see AS 43.05.220 ].
- Sec. 43.31.181. - Receipts for taxes.
- Sec. 43.31.191. - Failure to pay tax.
- Sec. 43.31.201. - Tax payable from entire estates and third persons.
- Sec. 43.31.211. - Lien for unpaid taxes. [Repealed, Sec. 4 ch 94 SLA 1976. For current law, see AS 43.10.035 (a)].
- Sec. 43.31.221. - Personal liability of executor.
- Sec. 43.31.230. - Sale of real estate by executor to pay tax.
- Sec. 43.31.240. - Actions to enforce payment.
- Sec. 43.31.250. - No discharge of executor until tax paid.
- Sec. 43.31.260. - Agreements as to tax due.
- Sec. 43.31.270. - Time for assessment of tax. [Repealed, Sec. 4 ch 94 SLA 1976. For current law, see AS 43.05.260 ].
- Sec. 43.31.280. - Refunds of excess tax paid.
- Sec. 43.31.290. - Superior court judge to furnish names of decedents.
- Sec. 43.31.300. - Corporate executors of nonresident decedents.
- Sec. 43.31.310. - Prima facie liability for tax.
- Sec. 43.31.320. - Discharge of estate; notice of lien, limitation, etc.
- Sec. 43.31.330. - Disposition of proceeds.
- Sec. 43.31.340. - Interpretation and construction.
- Sec. 43.31.350. - Failure to produce records.
- Sec. 43.31.360. - 43.31.390 - l Failure to make return; false return or return statement; tax evasion. [Repealed, Sec. 46 ch 113 SLA 1980. For criminal penalties, see AS 43.05.290 ].
- Sec. 43.31.400. - Effectiveness of chapter.
- Sec. 43.31.410. - Exemptions.
- Sec. 43.31.420. - Definitions.
- Sec. 43.31.430. - Short title.
Chapter 43.35. - GAMING AND GAMBLING ON PASSENGER VESSELS
- Sec. 43.35.010. - 43.35.070. - Amount of tax; administration; distributor fees; operation by a minor; distribution of tax; orders and regulations; gambling not legalized. [Repealed, Sec. 2 ch 39 SLA
- Sec. 43.35.080. - Penalties. [Repealed, Sec. 46 ch 113 SLA 1980. For current law, see AS 43.05.220 and 43.05.290].
- Sec. 43.35.090. - Definitions. [Repealed, Sec. 2 ch 39 SLA 1998].
- Sec. 43.35.100. - 43.35.150. - License tax; regulations and orders; manner of paying tax; refund to local governments; gambling not legalized; violations and penalties. [Repealed, Sec. 2 ch 39 SLA 19
- Sec. 43.35.200. - Gambling activities aboard commercial vessels purportedly authorized by federal law.
- Sec. 43.35.210. - Tax on gambling activities authorized by AS 43.35.200 .
- Sec. 43.35.220. - Disposition of receipts.
Chapter 43.40. - MOTOR FUEL TAX
- Sec. 43.40.010. - Tax on transfers or consumption of motor fuel and expenditure of proceeds.
- Sec. 43.40.015. - Exemption from collection of tax.
- Sec. 43.40.020. - Penalty for violation. [Repealed, Sec. 46 ch 113 SLA 1980. For criminal penalties, see AS 43.05.290 ].
- Sec. 43.40.025. - Handling of tax in sales or transfers of motor fuel in certain credit transactions. [Repealed, Sec. 3 ch 82 SLA 1998, effective July 1, 2008].
- Sec. 43.40.030. - Refund for nonhighway use.
- Sec. 43.40.035. - Other refunds and credits.
- Sec. 43.40.040. - Applications and permits for refund. [Repealed, Sec. 45 ch 113 SLA 1980. For current law, see AS 43.40.050 (a)].
- Sec. 43.40.050. - Refund claim by affidavit or other documentation.
- Sec. 43.40.060. - Separate invoices.
- Sec. 43.40.070. - Refund warrants.
- Sec. 43.40.080. - Examination of books and records.
- Sec. 43.40.085. - Preservation of books and records.
- Sec. 43.40.090. - Criminal violation. [Repealed, Sec. 46 ch 113 SLA 1980].
- 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.
- Sec. 43.40.100. - Definitions.
- Sec. 43.40.110. - 43.40.120 - l Additional tax levy on transfers or consumption of motor fuel. [Repealed, Sec. 8 ch 158 SLA 1970].
Chapter 43.43. - DISASTER TAXES
- Sec. 43.43.010. - 43.43.060 - l Disaster relief tax. [Repealed, Sec. 1 ch 48 SLA 1969].
- Sec. 43.43.110. - 43.43.160 - l Disaster severance tax. [Repealed, Sec. 2 ch 247 SLA 1970].
Chapter 43.45. - SCHOOL TAX
Chapter 43.50. - TOBACCO TAXES AND SALES
- Article 01 - CIGARETTE TAX ACT
- Article 02 - ADDITIONAL CIGARETTE TAXES
- Article 03 - EXCISE TAX ON CERTAIN TOBACCO PRODUCTS
- Article 04 - COMPLIANCE WITH FEDERAL LAWS RELATING TO CIGARETTES
- Article 05 - COMPLIANCE WITH STATUTORY REQUIREMENTS REGARDING CIGARETTE SALES
- Article 06 - CIGARETTE TAX STAMPS
- Article 07 - UNFAIR CIGARETTE SALES
Chapter 43.52. - TRANSPORTATION TAXES
- Article 01 - VEHICLE RENTAL TAXES
- Article 02 - EXCISE TAX ON TRAVEL ABOARD COMMERCIAL PASSENGER VESSELS
Chapter 43.55. - OIL AND GAS PRODUCTION TAX AND OIL SURCHARGE
- Article 01 - OIL AND GAS PRODUCTION TAX
- Article 02 - CONSERVATION SURCHARGE ON OIL
- Article 03 - ADDITIONAL CONSERVATION SURCHARGE ON OIL
- Article 04 - GENERAL PROVISIONS
Chapter 43.56. - OIL AND GAS EXPLORATION, PRODUCTION, AND PIPELINE TRANSPORTATION PROPERTY TAXES
- Sec. 43.56.010. - Levy of tax.
- Sec. 43.56.018. - Property tax education credit.
- Sec. 43.56.019. - Alaska veterans' memorial endowment fund contribution credit. [Repealed, Sec. 25 ch 46 SLA 2002].
- Sec. 43.56.020. - Exemptions.
- Sec. 43.56.030. - In place of other taxes.
- Sec. 43.56.040. - State Assessment Review Board.
- Sec. 43.56.050. - Per diem and expenses.
- Sec. 43.56.060. - Assessment.
- Sec. 43.56.070. - Returns.
- Sec. 43.56.080. - Investigation.
- Sec. 43.56.090. - Assessment roll.
- Sec. 43.56.100. - Assessment notice.
- Sec. 43.56.110. - Appeal to the department.
- Sec. 43.56.120. - Appeal to the board.
- Sec. 43.56.130. - Hearings of the board.
- Sec. 43.56.135. - Certification.
- Sec. 43.56.140. - Supplementary assessment rolls.
- Sec. 43.56.150. - Collection and deposit.
- Sec. 43.56.160. - Interest and penalty.
- Sec. 43.56.170. - Lien for tax. [Repealed, Sec. 4 ch 84 SLA 1976. For current law, see AS 43.10.035 ].
- Sec. 43.56.180. - Remedy.
- Sec. 43.56.190. - Penalties. [Repealed, Sec. 46 ch 113 SLA 1980. For current law, see AS 43.05.290 ].
- Sec. 43.56.200. - Regulations.
- Sec. 43.56.210. - Definitions.
Chapter 43.57. - OIL AND GAS CONSERVATION TAX
Chapter 43.58. - OIL AND GAS RESERVES AD VALOREM TAX
Chapter 43.60. - EXCISE TAX ON ALCOHOLIC BEVERAGES
- Sec. 43.60.010. - Alcoholic beverage tax.
- Sec. 43.60.011. - Consigned beverage inventories.
- Sec. 43.60.020. - Monthly statement and payments.
- Sec. 43.60.030. - Delinquency. [Repealed, Sec. 3 ch 166 SLA 1976. For civil penalty, see AS 43.05.220 ].
- Sec. 43.60.040. - Administration and enforcement of tax.
- Sec. 43.60.050. - Disposition of proceeds; alcohol and other drug abuse treatment and prevention fund.
Chapter 43.65. - MINING LICENSE TAX
- Sec. 43.65.010. - Mining license.
- Sec. 43.65.018. - Mining business education credit.
- Sec. 43.65.019. - Alaska veterans' memorial endowment fund contribution credit. [Repealed, Sec. 25 ch 46, SLA 2002].
- Sec. 43.65.020. - Taxpayer's duties.
- Sec. 43.65.030. - Application for renewals.
- Sec. 43.65.040. - Limitation. [Repealed, Sec. 4 ch 94 SLA 1976. For current law, see AS 43.05.260 ].
- Sec. 43.65.050. - Violations and penalties. [Repealed, Sec. 4 ch 94 SLA 1976; Sec. 3 ch 166 SLA 1976; Sec. 45, 46 ch 113 SLA 1980. For current law, see AS 43.05.220 and 43.05.290].
- Sec. 43.65.060. - Definitions.
Chapter 43.70. - ALASKA BUSINESS LICENSE ACT
- Sec. 43.70.010. - Exemptions. [Repealed, Sec. 5 ch 144 SLA 1978].
- Sec. 43.70.020. - License required; application.
- Sec. 43.70.030. - Levy and computation of license fee.
- Sec. 43.70.040. - Review and determination of license tax. [Repealed, Sec. 72 ch 14 SLA 1987].
- Sec. 43.70.050. - Appeals. [Repealed, Sec. 3 ch 166 SLA 1976. For current law, see AS 43.05.240 ].
- Sec. 43.70.060. - Civil penalty. [Repealed, Sec. 45 ch 113 SLA 1980. For current law, see AS 43.05.220 ].
- Sec. 43.70.070. - Security. [Repealed, Sec. 4 ch 94 SLA 1976; Sec. 5 ch 144 SLA 1978].
- Sec. 43.70.075. - License endorsement.
- Sec. 43.70.080. - Disposal of money.
- Sec. 43.70.090. - Regulations.
- Sec. 43.70.100. - Penal provisions. [Repealed, Sec. 46 ch 113 SLA 1980. For current provisions, see AS 43.05.290 ].
- Sec. 43.70.105. - Exemptions.
- Sec. 43.70.110. - Definitions.
- Sec. 43.70.120. - Short title.
Chapter 43.75. - FISHERIES BUSINESS LICENSE AND TAXES
- Article 01 - TAXES AND LICENSES
- Article 02 - FISHERIES PRODUCTS SOLD OUTSIDE TAXING JURISDICTION
- Article 03 - REFUNDS TO LOCAL GOVERNMENTS
- Article 04 - GENERAL PROVISIONS
Chapter 43.76. - FISHERIES TAXES AND ASSESSMENTS
- Article 01 - SALMON ENHANCEMENT TAX
- Article 02 - SALMON MARKETING TAX
- Article 03 - DIVE FISHERY MANAGEMENT ASSESSMENT
- Article 04 - SALMON FISHERY ASSESSMENT
- Article 05 - PERMIT BUY-BACK ASSESSMENT
- Article 06 - SEAFOOD DEVELOPMENT TAX
Chapter 43.77. - FISHERY RESOURCE LANDING TAX
- Sec. 43.77.010. - Landing tax.
- Sec. 43.77.015. - Obligations and payments under fishery cooperative contracts.
- Sec. 43.77.020. - Filing return and payment of tax.
- Sec. 43.77.030. - Credit for other taxes paid.
- Sec. 43.77.035. - Tax credit for scholarship contributions.
- Sec. 43.77.040. - Credit for approved contributions.
- Sec. 43.77.045. - Fisheries resource landing tax education credit.
- Sec. 43.77.046. - Alaska veterans' memorial endowment fund contribution credit. [Repealed, Sec. 25 ch 46 SLA 2002].
- Sec. 43.77.050. - Separate accounting.
- Sec. 43.77.060. - Revenue sharing.
- Sec. 43.77.070. - Regulations.
- Sec. 43.77.200. - Definitions.
Chapter 43.80. - SALMON PRICE REPORTS
- Sec. 43.80.010. - [Renumbered as AS 43.99.010 ].
- Sec. 43.80.015. - [Renumbered as AS 43.98.015 ]
- Sec. 43.80.020. - Prosecution for failure to secure license. [Repealed, Sec. 46 ch 113 SLA 1980. For current law, see AS 43.05.290 (h)].
- Sec. 43.80.030. - Production of license. [Repealed, Sec. 45 ch 113 SLA 1980].
- Sec. 43.80.035. - Reporting of salmon prices. [Repealed, Sec. 2 ch 49 SLA 1983].
- Sec. 43.80.040. - [Renumbered as AS 43.99.950 ].
- Sec. 43.80.050. - Reporting of wholesale salmon prices.
- Sec. 43.80.055. - Wholesale price averages; Alaska salmon price report.
- Sec. 43.80.060. - Report to the legislature.
- Sec. 43.80.065. - Confidentiality of reports.
- Sec. 43.80.095. - Penalty.
- Sec. 43.80.100. - Definitions.
Chapter 43.82. - ALASKA STRANDED GAS DEVELOPMENT ACT
- Article 01 - CONTRACTS FOR PAYMENTS IN LIEU OF OTHER TAXES
- Article 02 - QUALIFICATION AND APPLICATION PROCEDURES
- Article 03 - CONTRACT DEVELOPMENT
- Article 04 - REQUESTS FOR INFORMATION; CONFIDENTIALITY; DISCLOSURE OF INFORMATION
- Article 05 - CONTRACT REVIEW, APPROVAL, AND TERMINATION
- Article 06 - MUNICIPAL PARTICIPATION
- Article 07 - MISCELLANEOUS PROVISIONS
- Article 08 - GENERAL PROVISIONS
Chapter 43.85. - BORROWING IN ANTICIPATION OF REVENUES
Chapter 43.90. - ALASKA GASLINE INDUCEMENT ACT
- Article 01 - INDUCEMENT TO CONSTRUCTION OF A NATURAL GAS PIPELINE IN THIS STATE
- Article 02 - ALASKA GASLINE INDUCEMENT ACT LICENSE
- Article 03 - RESOURCE INDUCEMENTS
- Article 04 - MISCELLANEOUS PROVISIONS
- Article 05 - GENERAL PROVISIONS
Chapter 43.98. - MISCELLANEOUS PROVISIONS
- Sec. 43.98.015. - Taxation under P.L. 92-203.
- Sec. 43.98.025. - Tire fees.
- Sec. 43.98.030. - Film production tax credit.
Chapter 43.99. - GENERAL PROVISIONS
- Sec. 43.99.010. - Accounts to be kept by persons subject to tax.
- Sec. 43.99.950. - Definitions.