Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.
280 matching statutes
United States — Alaska
3 provisions
This provision lets municipalities levy property taxes and create several tax exemptions, credits, and deferrals, while also requiring taxpayer notice and certain filing steps.
United States — Alaska
1 provisions
This chapter imposes taxes on certain vehicle rentals and on passengers traveling on qualifying commercial passenger vessels, sets the rates, and assigns collection and administration duties to the department.
United States — Alaska
1 provisions
Alaska imposes an estate tax on covered estates, and executors must file notices/returns and pay tax on time.
United States — Alaska
1 provisions
This chapter lists disaster tax provisions and notes that the disaster relief tax and disaster severance tax sections were repealed.
United States — Alaska
1 provisions
This provision sets out Alaska tax enforcement and collection rules, including who prosecutes revenue-law cases, how bad-check penalties work, when liens arise, when licenses can be suspended, and when refunds must be issued.
United States — Alaska
2 provisions
This chapter taxes corporate Alaska-source income and provides several credits, filing rules, deadlines, and limitations.
United States — Alaska
1 provisions
People entering a fisheries business must get a license first, file returns, and pay the taxes and fees this chapter sets out.
United States — Alaska
2 provisions
This provision gives the commissioner and Department of Revenue broad authority to administer Alaska revenue laws, require electronic tax reporting, issue subpoenas, assess penalties, and handle appeals and collections.
United States — Alaska
1 provisions
This chapter imposes a 33% tax on the adjusted gross income from gaming or gambling activities aboard large passenger vessels, payable to the Department of Revenue.
United States — Alaska
1 provisions
This chapter imposes a landing tax on certain fishery resources landed in Alaska and sets filing, payment, credit, and revenue-sharing rules.
United States — Alaska
1 provisions
This chapter levies a refined fuel surcharge and a motor fuel tax, requires dealers and users to collect, remit, and report them, and sets refund, exemption, recordkeeping, and qualified dealer license rules.
United States — Alaska
4 provisions
This provision levies oil and gas production tax on producers and sets several rate formulas, caps, payment deadlines, and exceptions.
United States — Alaska
1 provisions
Marijuana cultivation facilities must pay a $50 per ounce excise tax on qualifying sales or transfers, file monthly statements, and pay monthly taxes to the department.
United States — Alaska
1 provisions
Alcoholic beverage sellers and consignors must pay Alaska excise tax, file monthly reports, and comply with bonding and licensing rules; some consigned warehouse shipments and certain qualifying beer sales get special treatment.
United States — Alaska
1 provisions
This chapter adopts the Multistate Tax Compact and sets rules for income tax apportionment, taxpayer elections, credits, audits, arbitration, and the commission’s organization and powers.
United States — Alaska
1 provisions
This chapter imposes an annual oil and gas property tax, sets how property is assessed and collected, limits local taxation and exemptions, and gives owners appeal rights.
United States — Alaska
2 provisions
This text sets salmon-related taxes and assessments, mainly for permit holders and buyers, with specific rates, collection duties, election procedures, and some exemptions.
United States — Alaska
1 provisions
People subject to a tax must keep correct accounts in permanent form at their principal place of business or occupation in the state, and the accounts must show the amount of tax due on examination.
United States — Alaska
1 provisions
This provision exempts several Alaska Native–related receipts and some qualifying property interests from state or local taxation, sets tire fees, and requires sellers to collect, itemize, file, and remit those fees.
United States — Alaska
2 provisions
This provision requires licenses for cigarette-related businesses, sets license fees and recordkeeping rules, and restricts cigarette shipping, sales, and possession in certain cases.