Base of contributions.

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(a) [Repealed, § 30 ch 100 SLA 1989.]

(b) [Repealed, § 30 ch 100 SLA 1989.]

(c) For the purposes of AS 23.20.165 and 23.20.170, wages do not include that part of remuneration paid during any calendar year to an individual by an employer or by a predecessor of the employer that exceeds 75 percent of the average annual wage, as defined in AS 23.20.520, in Alaska for the preceding 12-month period ending June 30 computed to the nearest multiple of $100.


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