United States — Alaska
AS Title 42, Chapter 5: Alaska Public Utilities Regulatory Act
4 provisions
The commission has broad powers over public utilities, and utilities must meet certificate, filing, service, tariff, and rate rules.
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United States — Alaska
4 provisions
The commission has broad powers over public utilities, and utilities must meet certificate, filing, service, tariff, and rate rules.
United States — Alaska
2 provisions
The commission regulates pipelines and pipeline carriers, issues and polices certificates, and can require permits, reports, hearings, and tariff compliance.
United States — Alaska
1 provisions
This chapter regulates in-state natural gas pipelines that provide contract carriage, requires certificates and filings, and gives the commission broad oversight powers.
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
1 provisions
This chapter entry shows that several listed sections were repealed or renumbered.
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
2 provisions
This chapter taxes corporate Alaska-source income and provides several credits, filing rules, deadlines, and limitations.
United States — Alaska
2 provisions
This chapter sets eligibility rules for Alaska permanent fund dividends, requires applications during the annual filing window, and lets the department delay or deny payment in some cases.
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 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 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
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
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.
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
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
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 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
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
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
Mining businesses must get a license, file returns, keep records, and pay mining license tax on the stated schedule, with a temporary exemption for new mining operations.