Browse Alaska

Read the original sections, or search by topic.

AS 43.20.013 · Individual tax credits.
AS 43.20.014 · Income tax education credit.
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 [Repealed, § 10 ch 1 SSSLA 1980.]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 [Repealed, § 88 ch 74 SLA 1985.]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 [Repealed, § 10 ch 1 SSSLA 1980.]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 [Repealed, § 25 ch 46 SLA 2002.]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 [Repealed, § 13 ch 70 SLA 1975.]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 43.20.033, 43.20.035 · Taxable income of fiduciaries, nonresidents, and part-year residents. [Repealed, § 10 ch 1 SSSLA 1980.]
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 [Repealed, § 50 ch 83 SLA 1980.]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 43.20.038 — 43.20.039 · Residential fuel and residential fuel conservation credits. [Repealed, § 10 ch 1 SSSLA 1980.]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 [Repealed, §§ 2, 5, ch 61 SLA 2003, as amended by § 16 ch 15 SLA 2010.]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 [Repealed, § 10 ch 1 SSSLA 1980.]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 [Repealed, § 13 ch 70 SLA 1975.]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 [Repealed, § 13 ch 70 SLA 1975.]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 [Repealed, § 10 ch 1 SSSLA 1980.]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 [Repealed, § 13 ch 70 SLA 1975.]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 43.20.080 — 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 income; apportionment by commissioner. [Repealed, § 13 ch 70 SLA 1975.]
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 43.20.149 · Highly digitized businesses tax revenue. [See conditional effective date note].
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 43.20.310, 43.20.320 · Taxable years to which applicable; arrangement and classification. [Repealed, § 62 ch 21 SLA 1991.]
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.
AS 43.23.005 · Eligibility.
AS 43.23.008 · Allowable absences.
AS 43.23.010 · Eligibility for permanent fund dividend. [Repealed, § 22 ch 102 SLA 1982.]
AS 43.23.011 · Application period.
AS 43.23.015 · Application and proof of eligibility.
AS 43.23.016 · Voter registration. [Renumbered as AS 43.23.101.]
AS 43.23.017 · Applicant information confidential. [Renumbered as AS 43.23.110.]
AS 43.23.020 · Proof of eligibility. [Repealed, § 22 ch 102 SLA 1982.]
AS 43.23.021 · Delayed payment of certain dividends.
AS 43.23.025 · Amount of dividend.
AS 43.23.028 · Public notice.
AS 43.23.030 · Amount of dividend. [Repealed, § 22 ch 102 SLA 1982.]
AS 43.23.033 · Subpoena power. [Renumbered as AS 43.23.260.]
AS 43.23.035 · Penalties and enforcement. [Renumbered as AS 43.23.270.]
AS 43.23.040 · Penalties and enforcement. [Repealed, § 22 ch 102 SLA 1982.]
AS 43.23.045 · Dividend fund.
AS 43.23.048 · Restorative justice account.
AS 43.23.050 · Dividend fund established. [Repealed, § 22 ch 102 SLA 1982.]
AS 43.23.055 · Duties of the department.
AS 43.23.060 · Duties of the department. [Repealed, § 22 ch 102 SLA 1982.]
AS 43.23.062 · Contributions from dividends. [Renumbered as AS 43.23.130.]
AS 43.23.065 · Exemption of and levy on permanent fund dividends. [Renumbered as AS 43.23.140.]
AS 43.23.066 · Claims on reimbursement for court-ordered treatment. [Renumbered as AS 43.23.150.]
AS 43.23.067 · Claims of defaulted education loans. [Renumbered as AS 43.23.160.]
AS 43.23.068 · Claims on defaulted public assistance overpayment. [Renumbered as AS 43.23.170.]
AS 43.23.069 · Assignments. [Renumbered as AS 43.23.200.]
AS 43.23.070 · Exemption of permanent fund dividends. [Repealed, § 22 ch 102 SLA 1982.]
AS 43.23.071 · Fees for processing claims and assignments. [Renumbered as AS 43.23.210.]
AS 43.23.072 · Claims for amounts owed under the Alaska Employment Security Act. [Renumbered as AS 43.23.180.]
AS 43.23.073 · Claims of the University of Alaska. [Renumbered as AS 43.23.190.]
AS 43.23.075 · Eligibility for public assistance. [Renumbered as AS 43.23.240.]
AS 43.23.080 · Eligibility for state public assistance payments. [Repealed, § 22 ch 102 SLA 1982.]
AS 43.23.085 · Eligibility for state programs. [Renumbered as AS 43.23.250.]