Chapter 43.20. - ALASKA NET INCOME TAX ACT
- Article 01 - PERSONS SUBJECT TO TAX
- Sec. 43.20.010. - Tax on individuals, fiduciaries, and corporations. [Repealed, Sec. 13 ch 70 SLA 1975].
- Sec. 43.20.011. - Tax on corporations.
- Sec. 43.20.012. - Limitation on application of chapter; credits.
- Sec. 43.20.013. - Individual tax credits.
- Sec. 43.20.014. - Income tax education credit.
- Sec. 43.20.015. - Individual tax credit. [Repealed, Sec. 10 ch 1 SSSLA 1980].
- Sec. 43.20.016. - Sharing of corporate income tax revenue with municipalities. [Repealed, Sec. 88 ch 74 SLA 1985].
- Sec. 43.20.017. - Individual tax exemptions. [Repealed, Sec. 10 ch 1 SSSLA 1980].
- Sec. 43.20.018. - Alaska veterans' memorial endowment fund contribution credit. [Repealed, Sec. 25 ch. 46 SLA 2002].
- Sec. 43.20.020. - Exemptions. [Repealed, Sec. 13 ch 70 SLA 1975].
- Sec. 43.20.021. - Internal Revenue Code adopted by reference.
- Sec. 43.20.030. - Returns and payment of taxes.
- Sec. 43.20.031. - Deduction of taxes; consolidated returns; accounting methods.
- Sec. 43.20.033. - , 43.20.035. Taxable income of fiduciaries, nonresidents, and part-year residents. [Repealed, Sec. 10 ch 1 SSSLA 1980].
- Sec. 43.20.036. - Federal tax deductions and credits.
- Sec. 43.20.037. - [Repealed, Sec. 50 ch 83 SLA 1980].
- Sec. 43.20.038. - 43.20.039. - Residential fuel and residential fuel conservation credits. [Repealed, Sec. 10 ch 1 SSSLA 1980].
- Sec. 43.20.040. - Income from sources in the state.
- Sec. 43.20.042. - Special industrial incentive investment tax credits.
- Sec. 43.20.043. - Gas exploration and development tax credit.
- Sec. 43.20.044. - Exploration incentive credit.
- Sec. 43.20.045. - Proration of part-year resident and nonresident individual credits. [Repealed, Sec. 10 ch 1 SSSLA 1980].
- Article 02 - ALLOCATION AND APPORTIONMENT
- Sec. 43.20.050. - Taxpayer liable. [Repealed, Sec. 13 ch 70 SLA 1975].
- Sec. 43.20.051. - Income from sources in the state of nonresident partners.
- Sec. 43.20.060. - Direct allocation. [Repealed, Sec. 13 ch 70 SLA 1975].
- Sec. 43.20.061. - Credit for taxes paid another state. [Repealed, Sec. 10 ch 1 SSSLA 1980].
- Sec. 43.20.065. - Allocation and apportionment.
- Sec. 43.20.070. - Employees of interstate carriers. [Repealed, Sec. 13 ch 70 SLA 1975].
- Sec. 43.20.071. - Transportation carriers.
- Sec. 43.20.072. - Oil and gas producers and pipelines.
- Sec. 43.20.073. - Affiliated groups.
- Sec. 43.20.080. - 43.20.140. - Allocation of nonbusiness income; net rents and royalties; capital gains and losses; interests and dividends; patent and copyright royalties; allocation of business inc
- Sec. 43.20.150. - Definitions. [Repealed, Sec. 45 ch 113 SLA 1980].
- Article 03 - ADMINISTRATION
- Sec. 43.20.160. - Administration.
- Sec. 43.20.170. - Collection of income tax at source. [Repealed, Sec. 11 ch 1 SSSLA 1980].
- Sec. 43.20.172. - Information required of fish processors and buyers. [Repealed, Sec. 16 ch 82 SLA 1982].
- Sec. 43.20.173. - Collection of income tax at source for fish and fish products. [Repealed, Sec. 1 ch 28 SLA 1965].
- Sec. 43.20.180. - Credits against tax. [Repealed, Sec. 10 ch 1 SSSLA 1980].
- Sec. 43.20.190. - Publicity. [Repealed, Sec. 3 ch 166 SLA 1976. For law on disclosure of tax returns and reports, see AS 43.05.230 ].
- Sec. 43.20.200. - Review and assessment.
- Sec. 43.20.210. - Additional penalty tax. [Repealed, Sec. 3 ch 166 SLA 1976. For civil penalty, see AS 43.05.220 ].
- Sec. 43.20.215. - Penalty for late payment of refund. [Repealed, Sec. 10 ch 1 SSSLA 1980].
- Article 04 - ENFORCEMENT
- Sec. 43.20.220. - Enforcement. [Repealed, Sec. 45 ch 113 SLA 1980. For current law, see AS 43.10.032 ].
- Sec. 43.20.230. - Lien. [Repealed, Sec. 4 ch 94 SLA 1976. For current law, see AS 43.10.035 ].
- Sec. 43.20.240. - Recording lien and certificate of discharge. [Repealed, Sec. 45 ch 113 SLA 1980. For current law, see AS 43.10.042 ].
- Sec. 43.20.250. - Action to enforce lien.
- Sec. 43.20.260. - Suspension of licenses. [Repealed, Sec. 45 ch 113 SLA 1980. For current law, see AS 43.10.045 ].
- Sec. 43.20.270. - Distraint on property.
- Article 05 - GENERAL PROVISIONS
- Sec. 43.20.280. - Taxpayers' remedies. [Repealed, Sec. 3 ch 166 SLA 1976. For current law, see AS 43.05.240 ].
- Sec. 43.20.290. - Exclusive state authority.
- Sec. 43.20.300. - References to Internal Revenue Code.
- Sec. 43.20.310. - , 43.20.320. Taxable years to which applicable; arrangement and classification. [Repealed, Sec. 62 ch 21 SLA 1991].
- Sec. 43.20.330. - Penalties. [Repealed, Sec. 3 ch 169 SLA 1972].
- Sec. 43.20.335. - Penalties. [Repealed, Sec. 46 ch 113 SLA 1980. For current law, see AS 43.05.220 and 43.05.290].
- Sec. 43.20.340. - Definitions.
- Sec. 43.20.350. - Short title.