Chapter

Alaska Net Income Tax Act

AS 43.20.010— Tax on individuals, fiduciaries, and corporations. [Repealed, § 13 ch 70 SLA 1975.]
AS 43.20.011— Tax on corporations
AS 43.20.012— Limitation on application of chapter; credits
AS 43.20.013— Individual tax credits
AS 43.20.014— Income tax education credit. [See delayed repeal note.]
AS 43.20.015— Individual tax credit. [Repealed, § 10 ch 1 SSSLA 1980.]
AS 43.20.016— Sharing of corporate income tax revenue with municipalities. [Repealed, § 88 ch 74 SLA 1985.]
AS 43.20.017— Individual tax exemptions. [Repealed, § 10 ch 1 SSSLA 1980.]
AS 43.20.018— Alaska veterans' memorial endowment fund contribution credit. [Repealed, § 25 ch 46 SLA 2002.]
AS 43.20.020— Exemptions. [Repealed, § 13 ch 70 SLA 1975.]
AS 43.20.021— Internal Revenue Code adopted by reference
AS 43.20.030— Returns and payment of taxes
AS 43.20.031— Deduction of taxes; consolidated returns; accounting methods
AS 43.20.036— Federal tax deductions and credits
AS 43.20.037— Trade or business energy conservation credit. [Repealed, § 50 ch 83 SLA 1980.]
AS 43.20.040— Income from sources in the state
AS 43.20.042— Special industrial incentive investment tax credits
AS 43.20.043— Gas exploration and development tax credit. [Repealed, §§ 2, 5, ch 61 SLA 2003, as amended by § 16 ch 15 SLA 2010.]
AS 43.20.044— Exploration credits
AS 43.20.045— Proration of part-year resident and nonresident individual credits. [Repealed, § 10 ch 1 SSSLA 1980.]
AS 43.20.046— Gas storage facility tax credit
AS 43.20.047— Liquefied natural gas storage facility tax credit
AS 43.20.048— Veteran employment tax credit
AS 43.20.049— Qualified oil and gas service industry expenditure credit
AS 43.20.050— Taxpayer liable. [Repealed, § 13 ch 70 SLA 1975.]
AS 43.20.051— [Renumbered as AS 43.20.141.]
AS 43.20.052— Credit for the in-state manufacture of urea, ammonia, or gas-to-liquid products
AS 43.20.053— Qualified in-state oil refinery infrastructure expenditures tax credit
AS 43.20.060— Direct allocation. [Repealed, § 13 ch 70 SLA 1975.]
AS 43.20.061— Credit for taxes paid another state. [Repealed, § 10 ch 1 SSSLA 1980.]
AS 43.20.065— [Renumbered as AS 43.20.142.]
AS 43.20.070— Employees of interstate carriers. [Repealed, § 13 ch 70 SLA 1975.]
AS 43.20.071— [Renumbered as AS 43.20.143.]
AS 43.20.072— [Renumbered as AS 43.20.144.]
AS 43.20.073— [Renumbered as AS 43.20.145.]
AS 43.20.141— Income from sources in the state of nonresident partners
AS 43.20.142— Allocation and apportionment
AS 43.20.143— Transportation carriers
AS 43.20.144— Oil and gas producers and pipelines
AS 43.20.145— Affiliated groups
AS 43.20.146— Public utilities
AS 43.20.150— Definitions. [Repealed, § 45 ch 113 SLA 1980.]
AS 43.20.160— Administration
AS 43.20.170— Collection of income tax at source. [Repealed, § 11 ch 1 SSSLA 1980.]
AS 43.20.172— Information required of fish processors and buyers. [Repealed, § 16 ch 82 SLA 1982.]
AS 43.20.173— Collection of income tax at source for fish and fish products. [Repealed, § 1 ch 28 SLA 1965.]
AS 43.20.180— Credits against tax. [Repealed, § 10 ch 1 SSSLA 1980.]
AS 43.20.190— Publicity. [Repealed, § 3 ch 166 SLA 1976. For law on disclosure of tax returns and reports, see AS 43.05.230.]
AS 43.20.200— Review and assessment
AS 43.20.210— Additional penalty tax. [Repealed, § 3 ch 166 SLA 1976. For civil penalty, see AS 43.05.220.]
AS 43.20.215— Penalty for late payment of refund. [Repealed, § 10 ch 1 SSSLA 1980.]
AS 43.20.220— Enforcement. [Repealed, § 45 ch 113 SLA 1980. For current law, see AS 43.10.032.]
AS 43.20.230— Lien. [Repealed, § 4 ch 94 SLA 1976. For current law, see AS 43.10.035.]
AS 43.20.240— Recording lien and certificate of discharge. [Repealed, § 45 ch 113 SLA 1980. For current law, see AS 43.10.042.]
AS 43.20.250— Action to enforce lien
AS 43.20.260— Suspension of licenses. [Repealed, § 45 ch 113 SLA 1980. For current law, see AS 43.10.045.]
AS 43.20.270— Distraint on property
AS 43.20.275— Definitions for AS 43.20.250 — 43.20.270
AS 43.20.280— Taxpayers' remedies. [Repealed, § 3 ch 166 SLA 1976. For current law, see AS 43.05.240.]
AS 43.20.290— Exclusive state authority
AS 43.20.300— References to Internal Revenue Code
AS 43.20.330— Penalties. [Repealed, § 3 ch 169 SLA 1972.]
AS 43.20.335— Penalties. [Repealed, § 46 ch 113 SLA 1980. For current law, see AS 43.05.220 and 43.05.290.]
AS 43.20.340— Definitions
AS 43.20.350— Short title