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Provision text match · United States — Alaska · en

AS Title 29, Chapter 45: Municipal Taxation

unknown Act or statute Part document.segment-3 — AS Title 29, Chapter 45: Municipal Taxation — segment 3

AS Title 29, Chapter 45: Municipal Taxation — segment 3

Home rule and first class cities inside boroughs may levy a property tax. A property tax, if levied, is subject to AS 29.45.010 29.45.050, 29.45.090 29.45.100, 29.45.250, 29.45.400 29.45.440 and 29.45.460 29.45.500. The council shall by June 15 of each year present to the assembly a statement of the city's rate of levy unless a different date is agre

Topics: appeals, assessment, foreclosure, municipal notice requirements

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Provision text match · United States — Alaska · en

AS Title 43, Chapter 52: Transportation Taxes

unknown Act or statute Document — AS Title 43, Chapter 52: Transportation Taxes

AS Title 43, Chapter 52: Transportation Taxes

Article 1. Vehicle Rental Taxes. Chapter 52. Transportation Taxes. Sec. 43.52.010. Levy of passenger vehicle rental tax. There is imposed an excise tax on the charge for the lease or rental of a passenger vehicle in this state if the lease or rental of the passenger vehicle does not exceed a period of 90 consecutive days. Sec. 43.52.020. Rate of passenger ve

Topics: commercial passenger vessel tax, vehicle rental tax

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Provision text match · United States — Alaska · en

AS Title 43, Chapter 31: Estate Tax Law of Alaska

unknown Act or statute Document — AS Title 43, Chapter 31: Estate Tax Law of Alaska

AS Title 43, Chapter 31: Estate Tax Law of Alaska

Chapter 31. Estate Tax Law of Alaska. Sec. 43.31.011. Tax upon estates of resident decedents. A tax is imposed upon the transfer of the estate of a person who, at the time of death, was a resident of this state, the amount of which shall be computed as follows: (1) Determine the amount of the credit allowable under the applicable federal revenue Act for esta

Topics: estate tax, executor duties, tax administration, tax collection

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Provision text match · United States — Alaska · en

AS Title 43, Chapter 10: Enforcement and Collection of Taxes

unknown Act or statute Document — AS Title 43, Chapter 10: Enforcement and Collection of Taxes

AS Title 43, Chapter 10: Enforcement and Collection of Taxes

Article 1. Legal Actions and Liens. Chapter 10. Enforcement and Collection of Taxes. Sec. 43.10.010. Attorney general to prosecute violation of revenue laws. (a) The attorney general shall prosecute every civil and criminal action growing out of state revenue laws. The costs of the action shall be paid out of the proper appropriation for the Department of La

Topics: license suspension, liens, refunds, tax collection

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Provision text match · United States — Alaska · en

AS Title 43, Chapter 20: Alaska Net Income Tax Act

unknown Act or statute Part document.segment-1 — AS Title 43, Chapter 20: Alaska Net Income Tax Act — segment 1

AS Title 43, Chapter 20: Alaska Net Income Tax Act — segment 1

Article 1. Persons Subject to Tax; Returns and Payment; Credits. Chapter 20. Alaska Net Income Tax Act. Sec. 43.20.010. Tax on individuals, fiduciaries, and corporations. [Repealed, § 13 ch 70 SLA 1975.] Sec. 43.20.011. Tax on corporations. (a) [Repealed, § 10 ch 1 SSSLA 1980.] (b) [Repealed, § 10 ch 1 SSSLA 1980.] (c) [Repealed, § 10 ch 1 SSSLA 1980.] (d) [

Topics: corporate income tax, corporate reporting, income tax apportionment, refunds

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AS Title 43, Chapter 75: Fisheries Business License and Taxes

unknown Act or statute Document — AS Title 43, Chapter 75: Fisheries Business License and Taxes

AS Title 43, Chapter 75: Fisheries Business License and Taxes

Article 1. Taxes and Licenses. Chapter 75. Fisheries Business License and Taxes. Sec. 43.75.010. Fisheries business licenses. [Repealed, § 13 ch 79 SLA 1979.] Sec. 43.75.011. Fisheries business license. (a) A person engaging or attempting to engage in a fisheries business or in an activity described in AS 43.75.100 shall first apply for and obtain a license

Topics: credit and refunds, fisheries business licensing, fishery business tax, returns and payment

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Provision text match · United States — Alaska · en

AS Title 43, Chapter 77: Fishery Resource Landing Tax

unknown Act or statute Document — AS Title 43, Chapter 77: Fishery Resource Landing Tax

AS Title 43, Chapter 77: Fishery Resource Landing Tax

Chapter 77. Fishery Resource Landing Tax. Sec. 43.77.010. Landing tax. A person who engages or attempts to engage in a floating fisheries business in the state and who owns a fishery resource that is not subject to AS 43.75 but that is brought into the jurisdiction of, and first landed in, this state is liable for and shall pay a landing tax on the value of

Topics: fishery landing tax, revenue sharing, tax administration, tax credits

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Provision text match · United States — Alaska · en

AS Title 43, Chapter 40: Motor Fuel Tax

unknown Act or statute Document — AS Title 43, Chapter 40: Motor Fuel Tax

AS Title 43, Chapter 40: Motor Fuel Tax

Chapter 40. Motor Fuel Tax. Sec. 43.40.005. Refined fuel surcharge levied. (a) Every dealer or user of refined fuels shall pay a surcharge of $.0095 a gallon on refined fuel sold, transferred, or used in the state. (b) The following refined fuels are exempt from the surcharge imposed under this section: (1) fuel sold to a federal or state government agency f

Topics: licensing, motor fuel tax, recordkeeping, refined fuel surcharge

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Provision text match · United States — Alaska · en

AS Title 43, Chapter 55: Oil and Gas Production Tax and Oil Surcharge

unknown Act or statute Part document.segment-1 — AS Title 43, Chapter 55: Oil and Gas Production Tax and Oil Surcharge — segment 1

AS Title 43, Chapter 55: Oil and Gas Production Tax and Oil Surcharge — segment 1

Article 1. Oil and Gas Production Tax. Chapter 55. Oil and Gas Production Tax and Oil Surcharge. Sec. 43.55.010. Gross production tax. [Repealed, § 9 ch 136 SLA 1977.] Sec. 43.55.011. Oil and gas production tax. (a) [Repealed, § 34 ch 2 TSSLA 2006.] (b) [Repealed, § 34 ch 2 TSSLA 2006.] (c) [Repealed, § 34 ch 2 TSSLA 2006.] (d) [Repealed, § 18 ch 116 SLA 198

Topics: exploration credits, lease expenditure adjustments, oil and gas production tax, oil and gas tax credits

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Provision text match · United States — Alaska · en

AS Title 43, Chapter 61: Excise Tax on Marijuana

unknown Act or statute Document — AS Title 43, Chapter 61: Excise Tax on Marijuana

AS Title 43, Chapter 61: Excise Tax on Marijuana

Chapter 61. Excise Tax on Marijuana. Sec. 43.61.010. Marijuana tax. (a) An excise tax is imposed on the sale or transfer of marijuana from a marijuana cultivation facility to a retail marijuana store or marijuana product manufacturing facility. Every marijuana cultivation facility shall pay an excise tax at the rate of $50 per ounce, or proportionate part th

Topics: excise tax, fund accounting, marijuana cultivation, monthly filing

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Provision text match · United States — Alaska · en

AS Title 43, Chapter 19: Multistate Tax Compact

unknown Act or statute Document — AS Title 43, Chapter 19: Multistate Tax Compact

AS Title 43, Chapter 19: Multistate Tax Compact

Chapter 19. Multistate Tax Compact. Sec. 43.19.010. Compact. The Multistate Tax Compact is hereby enacted into law and entered into with all jurisdictions legally joining in it, in the form substantially as follows: The purposes of this compact are to: 1. Facilitate proper determination of state and local tax liability of multistate taxpayers, including the

Topics: arbitration, commission governance, income tax apportionment, state and local tax administration

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Provision text match · United States — Alaska · en

AS Title 43, Chapter 56: Oil and Gas Exploration, Production, and Pipeline Transportation Property Taxes

unknown Act or statute Document — AS Title 43, Chapter 56: Oil and Gas Exploration, Production, and Pipeline Transportation Property Taxes

AS Title 43, Chapter 56: Oil and Gas Exploration, Production, and Pipeline Transportation Property Taxes

Chapter 56. Oil and Gas Exploration, Production, and Pipeline Transportation Property Taxes. Sec. 43.56.010. Levy of tax. (a) An annual tax of 20 mills is levied each tax year beginning January 1, 1974, on the full and true value of taxable property taxable under this chapter. (b) A municipality may levy and collect a tax under AS 29.45.080 at the rate of ta

Topics: appeals, assessment, collection, oil and gas property taxes

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Provision text match · United States — Alaska · en

AS Title 43, Chapter 76: Fisheries Taxes and Assessments

unknown Act or statute Part document.segment-2 — AS Title 43, Chapter 76: Fisheries Taxes and Assessments — segment 2

AS Title 43, Chapter 76: Fisheries Taxes and Assessments — segment 2

re consistent with the articles of incorporation and bylaws of the association. (d) This section does not establish a dedication of a state tax or license. (e) This section does not restrict or qualify the authority of the Department of Fish and Game or the Board of Fisheries under AS 16 . Sec. 43.76.280. Definitions. In AS 43.76.220 43.76.280, (1) admini

Topics: assessment collection, assessments, collection and remittance, elections

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AS Title 43, Chapter 99: General Provisions

unknown Act or statute Document — AS Title 43, Chapter 99: General Provisions

AS Title 43, Chapter 99: General Provisions

Chapter 99. General Provisions. Sec. 43.99.010. Accounts to be kept by persons subject to tax. A person subject to a tax shall keep in permanent form at the person's principal place of business or occupation within the state correct accounts in a manner that will readily disclose, upon examination, the amount of tax due the state. The department may adopt re

Topics: recordkeeping, tax compliance

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AS Title 43, Chapter 98: Miscellaneous Provisions

unknown Act or statute Document — AS Title 43, Chapter 98: Miscellaneous Provisions

AS Title 43, Chapter 98: Miscellaneous Provisions

Article 1. Taxation Under P.L. 92-203. Chapter 98. Miscellaneous Provisions. Sec. 43.98.015. Taxation under P.L. 92-203. (a) The receipt of the original issue of shares of stock in a corporation organized under Alaska law pursuant to 43 U.S.C. 1601 et seq. (Alaska Native Claims Settlement Act) by or on behalf of a Native (as defined in the federal Act) is no

Topics: electricity facilities, fees, property tax, sales tax

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AS Title 39, Chapter 45: Public Employees' Deferred Compensation Program

unknown Act or statute Document — AS Title 39, Chapter 45: Public Employees' Deferred Compensation Program

AS Title 39, Chapter 45: Public Employees' Deferred Compensation Program

by the state or its political subdivisions and may not effect a reduction in benefits receivable under an existing system. Sec. 39.45.050. Tax deferred investments. (a) The administrator of a deferred compensation program under this chapter shall invest in contracts that (1) allow for deferment of state and federal income tax until benefits are received und

Topics: deferred compensation administration, employee contributions, investment management, payroll deductions

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Provision text match · United States — Alaska · en

AS Title 13, Chapter 16: Probate of Wills and Administration

unknown Act or statute Part document.segment-3 — AS Title 13, Chapter 16: Probate of Wills and Administration — segment 3

AS Title 13, Chapter 16: Probate of Wills and Administration — segment 3

tees, or by a method other than pro rata among all distributees; distribution under this paragraph may be made without regard to the income tax basis or other special tax attributes of the assets; a distribution under this paragraph may be made in whatever manner the personal representative finds to be the most practicable and in the best interests of the di

Topics: bond requirements, claims payment, estate administration, estate claims

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AS Title 37, Chapter 10: Public Funds

unknown Act or statute Part document.segment-2 — AS Title 37, Chapter 10: Public Funds — segment 2

AS Title 37, Chapter 10: Public Funds — segment 2

tate from liability to others and from loss of trusteed assets due to the acts or omissions of the trustees. Sec. 37.10.290. Exemption from taxation. Except as provided in AS 29.45.030 (a) for property acquired through foreclosure or deed in lieu of foreclosure, the board and all properties at any time owned by it, managed by it, or held by it in trust, and

Topics: board governance, budget reserve fund, disbursements, fees

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Provision text match · United States — Alaska · en

AS Title 21, Chapter 34: Surplus Lines Insurance

unknown Act or statute Document — AS Title 21, Chapter 34: Surplus Lines Insurance

AS Title 21, Chapter 34: Surplus Lines Insurance

legislature declares that insurance transactions with nonadmitted insurers are so affected with a public interest as to require regulation, taxation, supervision, and control of the transactions and matters relating to nonadmitted insurance. The purpose of this chapter includes (1) protection of persons seeking insurance in this state; (2) permission for sur

Topics: broker reporting, insurance eligibility, insurance taxation, surplus lines insurance

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Provision text match · United States — Alaska · en

AS Title 27, Chapter 30: Exploration Incentive Credits

unknown Act or statute Document — AS Title 27, Chapter 30: Exploration Incentive Credits

AS Title 27, Chapter 30: Exploration Incentive Credits

es not relieve a person from obtaining certification of the credit under AS 27.30.020 . Sec. 27.30.030. Application of the credit. (a) In a tax year or royalty payment period, subject to (c) of this section and the respective limitations of this subsection, the person may apply the credit, the taking of which was approved under AS 27.30.020 (2), against (1)

Topics: confidentiality, credit application, credit certification, exploration incentive credit

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