Browse Alaska

Read the original sections, or search by topic.

AS 43.55.029 · Assignment of tax credit certificate.
AS 43.55.030 · Filing of statements.
AS 43.55.040 · Powers of Department of Revenue.
AS 43.55.050 · Incorrect returns.
AS 43.55.060 · Delinquency.
AS 43.55.070 · Lien for tax. [Repealed, § 4 ch 94 SLA 1976. For current law, see AS 43.10.035.]
AS 43.55.075 · Limitation on assessment and amended returns.
AS 43.55.080 · Collection and deposit of revenue.
AS 43.55.090 · Refunds.
AS 43.55.100 · Acceptance of deductions. [Repealed, § 15 ch 101 SLA 1972.]
AS 43.55.110 · Administration.
AS 43.55.120 — 43.55.130 · Noncompliance and false reports. [Repealed, § 46 ch 113 SLA 1980. For criminal penalties, see AS 43.05.290.]
AS 43.55.135 · Measurement.
AS 43.55.140 · [Renumbered as AS 43.55.900.]
AS 43.55.150 · Determination of gross value at the point of production.
AS 43.55.160 · Determination of production tax value of oil and gas.
AS 43.55.165 · Lease expenditures.
AS 43.55.170 · Adjustments to lease expenditures.
AS 43.55.180 · Required report.
AS 43.55.200 · Surcharge levied. [Repealed, § 43 ch 128 SLA 1994.]
AS 43.55.201 · Surcharge levied.
AS 43.55.210 · Disposition of proceeds of surcharge. [Repealed, § 43 ch 128 SLA 1994.]
AS 43.55.211 · Use of revenue derived from surcharge.
AS 43.55.220 · Use of revenue derived from surcharge. [Repealed, § 43 ch 128 SLA 1994.]
AS 43.55.221 · Suspension and reimposition of the surcharge.
AS 43.55.230 · Suspension and reimposition of the surcharge. [Repealed, § 43 ch 128 SLA 1994.]
AS 43.55.231 · Surcharge not imposed.
AS 43.55.240 · Surcharge not imposed. [Repealed, § 43 ch 128 SLA 1994.]
AS 43.55.299 · Definitions.
AS 43.55.300 · Surcharge levied.
AS 43.55.310 · Use of revenue derived from surcharge.
AS 43.55.890 · Disclosure of tax information.
AS 43.55.895 · Applicability to municipal entities.
AS 43.55.900 · Definitions.
AS 43.56.010 · Levy of tax.
AS 43.56.018 · Property tax education credit.
AS 43.56.019 · Alaska veterans' memorial endowment fund contribution credit. [Repealed, § 25 ch 46 SLA 2002.]
AS 43.56.020 · Exemptions.
AS 43.56.030 · In place of other taxes.
AS 43.56.040 · State Assessment Review Board.
AS 43.56.050 · Per diem and expenses.
AS 43.56.060 · Assessment.
AS 43.56.070 · Returns.
AS 43.56.080 · Investigation.
AS 43.56.090 · Assessment roll.
AS 43.56.100 · Assessment notice.
AS 43.56.110 · Appeal to the department.
AS 43.56.120 · Appeal to the board.
AS 43.56.130 · Hearings of the board.
AS 43.56.135 · Certification.
AS 43.56.140 · Supplementary assessment rolls.
AS 43.56.150 · Collection and deposit.
AS 43.56.160 · Interest and penalty.
AS 43.56.170 · Lien for tax. [Repealed, § 4 ch 84 SLA 1976. For current law, see AS 43.10.035.]
AS 43.56.180 · Remedy.
AS 43.56.190 · Penalties. [Repealed, § 46 ch 113 SLA 1980. For current law, see AS 43.05.290.]
AS 43.56.200 · Regulations.
AS 43.56.210 · Definitions.
AS 43.60.010 · Alcoholic beverage tax.
AS 43.60.011 · Consigned beverage inventories.
AS 43.60.020 · Monthly statement and payments.
AS 43.60.030 · Delinquency. [Repealed, § 3 ch 166 SLA 1976. For civil penalty, see AS 43.05.220.]
AS 43.60.040 · Administration and enforcement of tax.
AS 43.60.050 · Disposition of proceeds; alcohol and other drug abuse treatment and prevention fund.
AS 43.60.060 · Manufacturer direct shipment tax; statement; audit.
AS 43.61.010 · Marijuana tax.
AS 43.61.020 · Monthly statement and payments.
AS 43.61.030 · Administration and enforcement of tax.
AS 43.65.010 · Mining license; mining license tax.
AS 43.65.018 · Mining business education credit.
AS 43.65.019 · Alaska veterans' memorial endowment fund contribution credit. [Repealed, § 25 ch 46, SLA 2002.]
AS 43.65.020 · Taxpayer's duties.
AS 43.65.030 · Application for renewals.
AS 43.65.040 · Limitation. [Repealed, § 4 ch 94 SLA 1976. For current law, see AS 43.05.260.]
AS 43.65.050 · Violations and penalties. [Repealed, § 4 ch 94 SLA 1976; § 3 ch 166 SLA 1976; §§ 45, 46 ch 113 SLA 1980. For current law, see AS 43.05.220 and 43.05.290.]
AS 43.65.060 · Definitions.
AS 43.70.010 · Exemptions. [Repealed, § 5 ch 144 SLA 1978.]
AS 43.70.020 · License required; application.
AS 43.70.025 · Bond or cash deposit required for an oil or gas business.
AS 43.70.028 · Claims against an oil or gas business.
AS 43.70.030 · Levy and computation of license fee.
AS 43.70.040 · Review and determination of license tax. [Repealed, § 72 ch 14 SLA 1987.]
AS 43.70.050 · Appeals. [Repealed, § 3 ch 166 SLA 1976. For current law, see AS 43.05.240.]
AS 43.70.060 · Civil penalty. [Repealed, § 45 ch 113 SLA 1980. For current law, see AS 43.05.220.]
AS 43.70.070 · Security. [Repealed, § 4 ch 94 SLA 1976; § 5 ch 144 SLA 1978.]
AS 43.70.075 · License endorsement.
AS 43.70.080 · Disposal of money.
AS 43.70.090 · Regulations.
AS 43.70.100 · Penal provisions. [Repealed, § 46 ch 113 SLA 1980. For current provisions, see AS 43.05.290.]
AS 43.70.105 · Exemptions.
AS 43.70.110 · Definitions.
AS 43.70.120 · Short title.
AS 43.75.010 · Fisheries business licenses. [Repealed, § 13 ch 79 SLA 1979.]
AS 43.75.011 · Fisheries business license.
AS 43.75.015 · Fisheries business tax.
AS 43.75.017 · Exclusion from fisheries business tax.
AS 43.75.018 · Fisheries business education credit. [See delayed repeal note.]
AS 43.75.019 · Alaska veterans' memorial endowment fund contribution credit. [Repealed, § 25 ch 46 SLA 2002.]
AS 43.75.020 · Application for license.
AS 43.75.030 · Filing return and payment of tax.