Persons Subject to Tax; Returns and Payment; Credits.

  1. Law
  2. Alaska Statutes
  3. Revenue and Taxation
  4. Alaska Net Income Tax Act
  5. Persons Subject to Tax; Returns and Payment; Credits.

Checkout our iOS App for a better way to browser and research.

Section
43.20.010

Tax on individuals, fiduciaries, and corporations. [Repealed, § 13 ch 70 SLA 1975.]

Section
43.20.011

Tax on corporations.

Section
43.20.012

Limitation on application of chapter; credits.

Section
43.20.013

Individual tax credits.

Section
43.20.014

Income tax education credit.

Section
43.20.015

Individual tax credit. [Repealed, § 10 ch 1 SSSLA 1980.]

Section
43.20.016

Sharing of corporate income tax revenue with municipalities. [Repealed, § 88 ch 74 SLA 1985.]

Section
43.20.017

Individual tax exemptions. [Repealed, § 10 ch 1 SSSLA 1980.]

Section
43.20.018

Alaska veterans' memorial endowment fund contribution credit. [Repealed, § 25 ch 46 SLA 2002.]

Section
43.20.020

Exemptions. [Repealed, § 13 ch 70 SLA 1975.]

Section
43.20.021

Internal Revenue Code adopted by reference.

Section
43.20.030

Returns and payment of taxes.

Section
43.20.031

Deduction of taxes; consolidated returns; accounting methods.

Sections
43.20.033 , 43.20.035

Taxable income of fiduciaries, nonresidents, and part-year residents. [Repealed, § 10 ch 1 SSSLA 1980.]

Section
43.20.036

Federal tax deductions and credits.

Section
43.20.037

Trade or business energy conservation credit. [Repealed, § 50 ch 83 SLA 1980.]

Sections
43.20.038 - 43.20.039

Residential fuel and residential fuel conservation credits. [Repealed, § 10 ch 1 SSSLA 1980.]

Section
43.20.040

Income from sources in the state.

Section
43.20.042

Special industrial incentive investment tax credits.

Section
43.20.043

Gas exploration and development tax credit. [Repealed, §§ 2, 5, ch 61 SLA 2003, as amended by § 16 ch 15 SLA 2010.]

Section
43.20.044

Exploration credits.

Section
43.20.045

Proration of part-year resident and nonresident individual credits. [Repealed, § 10 ch 1 SSSLA 1980.]

Section
43.20.046

Gas storage facility tax credit.

Section
43.20.047

Liquefied natural gas storage facility tax credit.

Section
43.20.048

Veteran employment tax credit.

Section
43.20.049

Qualified oil and gas service industry expenditure credit.

Section
43.20.050

Taxpayer liable. [Repealed, § 13 ch 70 SLA 1975.]

Section
43.20.051

[Renumbered as AS 43.20.141.]

Section
43.20.052

Credit for the in-state manufacture of urea, ammonia, or gas-to-liquid products.

Section
43.20.053

Qualified in-state oil refinery infrastructure expenditures tax credit.

Section
43.20.060

Direct allocation. [Repealed, § 13 ch 70 SLA 1975.]

Section
43.20.061

Credit for taxes paid another state. [Repealed, § 10 ch 1 SSSLA 1980.]

Section
43.20.065

[Renumbered as AS 43.20.142.]

Section
43.20.070

Employees of interstate carriers. [Repealed, § 13 ch 70 SLA 1975.]

Section
43.20.071

[Renumbered as AS 43.20.143.]

Section
43.20.072

[Renumbered as AS 43.20.144.]

Section
43.20.073

[Renumbered as AS 43.20.145.]