Alaska Administrative Code — Title 15 (Revenue)
Chapter 05 - Administration of Revenue Laws20 sections
Article 1 - Hearing Procedures
- 05.001 Application of 15 AAC 05.001 - 15 AAC 05.050
- 05.010 Request for appeal
- 05.020 Informal conferences
- 05.025 Administrative reviews
- 05.030 Formal hearings
- 05.035 Motion for reconsideration
- 05.040 Appeal of final decision of department
- 05.050 Taxpayer protest when department fails to take prompt action on a Repealed
Article 2 - General Provisions
- 05.200 Reasonable cause for delay
- 05.210 Failure to file or pay
- 05.220 Additional penalty for negligence or intentional disregard
- 05.230 Civil fraud
- 05.240 Acts of agents or employees
- 05.250 Use of confidential information in enforcement proceedings
- 05.255 Disclosure of tax credit certificates purchased in 2016
- 05.300 Assessment and collection
- 05.310 Payment
- 05.320 Payment by credit card
- 05.330 Interest
- 05.340 Retroactive application of regulations
Chapter 10 - Enforcement8 sections
- 10.010 Annual affidavit and tax liability security requirements Repealed
- 10.020 Tax liability security requirements Repealed
- 10.030 Annual required security Repealed
- 10.035 Waiver procedures and "good cause" Repealed
- 10.040 Tax liability bond requirements Repealed
- 10.050 Collection recourse to the tax liability security held is not required Repealed
- 10.060 Tax liability security requirement not met Repealed
- 10.070 Return of cash deposit or reduction or cancellation of tax liability Repealed
Chapter 19 - Multistate Tax Compact83 sections
Article 1 - Division of Income
Article 2 - Taxable in Another State
Article 3 - Apportionment Formula
Article 4 - Property Factor
Article 5 - Payroll Factor
Article 6 - Sales Factor
Article 7 - General Provisions
- 19.900 Definitions
- 19.901 Business and nonbusiness income defined Repealed
- 19.902 Business and nonbusiness income - application of definitions Repealed
- 19.903 Proration of deductions Repealed
- 19.904 Apportionment and allocation of income generally Repealed
- 19.905 Definition of taxpayer Repealed
- 19.906 Application of AS 43.19.010, Article IV Repealed
- 19.907 Taxable in another state - in general Repealed
- 19.908 Taxable in another state - when a corporation is "subject to" a tax Repealed
- 19.909 Taxable in another state - when a state has jurisdiction to subject to Repealed
- 19.910 Property factor - in general Repealed
- 19.911 Property factor - consistency in reporting Repealed
- 19.912 Property factor - numerator Repealed
- 19.913 Property factor - valuation of owned property Repealed
- 19.914 Rented property Repealed
- 19.915 Averaging property values Repealed
- 19.916 Payroll factor - in general Repealed
- 19.917 Payroll factor - numerator Repealed
- 19.918 What is compensation? Repealed
- 19.919 Payroll factor - what is an individual? Repealed
- 19.920 Payroll factor - what is compensation paid in this state? Repealed
- 19.921 Sales factor - sales made in general business operations Repealed
- 19.922 Sales factor - consistency in reporting Repealed
- 19.923 Sales factor - sales made in other types of business activity Repealed
- 19.924 Sales factor - numerator Repealed
- 19.925 What sales of tangible personal property are in this state? Repealed
- 19.926 Sales to United States government Repealed
- 19.927 Sales other than sales of tangible personal property Repealed
- 19.928 Income-producing activity defined Repealed
- 19.929 Cost of performance - defined Repealed
- 19.930 Sales factor application Repealed
Article 8 - Special Rules: Airlines
Article 9 - Special Rules: Land Transportation Carriers
Article 10 - Special Rules: Construction Contractors
Article 11 - Special Rules: Water Transportation Carriers
Chapter 20 - Alaska Net Income Tax68 sections
Article 1 - Individual Net Income Tax and Withholding
- 20.010 Persons not within the military exemption Repealed
- 20.020 Returns and payment of tax Repealed
- 20.030 Amount of withholding Repealed
- 20.040 Overpayment, credits, and refund Repealed
- 20.042 Filing requirements for payment of and determination of amount of Repealed
- 20.044 Filing requirements for refund of 1979 individual net income tax Repealed
- 20.046 Filing requirements for refund of 1980 Alaska withholding or Repealed
- 20.050 Allocation and apportionment of income
- 20.060 Deposit and payment requirements by employers in connection with Repealed
- 20.070 Timeliness of monthly deposit Repealed
- 20.080 Deleted Repealed
Article 2 - Corporate Net Income Tax; Administration and Credits
- 20.100 Returns
- 20.110 Investment tax credit
- 20.120 Alternative energy expenditure credit; eligibility Repealed
- 20.122 Alternative energy system substantiation Repealed
- 20.124 Energy conservation improvement substantiation Repealed
- 20.130 Rates of tax
- 20.135 Alternative minimum tax and credit for prior year minimum tax
- 20.140 Determination of net capital gain or loss
- 20.145 Credits adopted by reference
- 20.150 Requirement to file returns electronically Repealed
- 20.155 Electronic filing waivers
- 20.200 Definitions
- 20.260 Film production tax credit
Article 3 - Corporate Net Income Tax; Combination and Apportionment
- 20.300 Combination and apportionment
- 20.310 Unitary business
- 20.320 Attribution of income
- 20.330 Water's edge combined reporting method
- 20.335 Affiliated group
- 20.340 Worldwide combined reporting Repealed
- 20.345 Water's edge returns
- 20.350 Intercompany transactions
- 20.355 Adjustments to intercompany transactions
- 20.360 Records of intercompany transactions
- 20.375 Income for the water's edge combined group
- 20.380 Factors assignable to locations within the United States
- 20.385 Treatment of foreign dividends and royalties
- 20.390 Domestic disclosure spreadsheet
Article 4 - Corporate Net Income Tax; Special Rules for Oil and Gas
- 20.410 Corporations engaged in oil or gas production or pipeline
- 20.420 Reporting requirements Repealed
- 20.421 Apportionment of petroleum business income of a taxpayer subject to
- 20.422 Transition rule for taxpayers subject to 43.20.144 for estimated tax
- 20.430 Taxable income Repealed
- 20.440 Section 72 business income Repealed
- 20.445 Intangible drilling and development costs
- 20.450 Federal taxable income Repealed
- 20.460 Attribution of income Repealed
- 20.470 Allocation of general overhead and administrative expense Repealed
- 20.480 Depreciation expense for oil and gas taxpayers
- 20.490 Apportionment rules for oil and gas taxpayers
- 20.500 Sales, property and extraction factors
- 20.510 Records
- 20.520 Relief
- 20.530 Gas exploration and development tax credit Repealed
- 20.540 Calculation of tax for taxpayers subject to AS 43.20.144 and 43.20.145
- 20.550 20.550
Article 5 - Corporate Net Income Tax; Transition Rules
Article 6 - Corporate Net Income Tax; Special Rules for Financial
Article 9 - General Provisions
Chapter 21 - Oil and Gas Corporate Income Tax76 sections
Article 1 - Application of Tax
- 21.001 Findings of fact Repealed
- 21.003 Determinations based on findings of fact Repealed
- 21.005 Requirement of alternative allocation and apportionment method Repealed
- 21.010 Persons subject to this chapter Repealed
- 21.020 Taxpayers having income from other activities Repealed
- 21.030 Consolidated business Repealed
- 21.040 Attribution of income Repealed
- 21.050 Net taxable income Repealed
- 21.060 Surtax exemption Repealed
- 21.065 Tax rates Repealed
- 21.070 Treatment of net losses realized under this chapter Repealed
- 21.080 Reserved
Article 2 - Taxable Income from Oil and Gas Production
- 21.100 Taxable production income Repealed
- 21.110 Gross production revenue Repealed
- 21.120 Value at the point of production Repealed
- 21.122 Sales price Repealed
- 21.124 Prevailing value for oil Repealed
- 21.125 Prevailing value for gas Repealed
- 21.128 Choice of methods for determining reasonable cost of transportation Repealed
- 21.130 Calculation of reasonable costs of transportation Repealed
- 21.140 Extraordinary production revenue (or loss) Repealed
- 21.150 Reserved
- 21.200 Deductions from gross production revenue - In general Repealed
- 21.210 Deduction for royalty Repealed
- 21.215 Deduction for Native corporation revenue sharing Repealed
- 21.220 Deduction for production taxes Repealed
- 21.230 Deduction for ad valorem taxes Repealed
- 21.235 Deduction for crude oil windfall profit tax Repealed
- 21.240 Deduction for direct operating costs Repealed
- 21.250 Deduction for acquisition costs Repealed
- 21.260 Deduction for development costs Repealed
- 21.270 Deduction for exploration costs Repealed
- 21.280 Deduction for uncapitalized interest Repealed
- 21.290 Deduction for general overhead and administrative expense Repealed
Article 3 - Taxable Income from Oil and Gas Pipelines
- 21.300 Taxable oil pipeline income Repealed
- 21.310 Operating revenues (oil pipelines) Repealed
- 21.320 Extraordinary operating revenues and losses (oil pipelines) Repealed
- 21.330 Reserved
- 21.350 Operating expenses (oil pipeline) Repealed
- 21.360 Reserved
- 21.400 Taxable gas pipeline income Repealed
- 21.410 Operating revenues (gas pipelines) Repealed
- 21.420 Extraordinary operating revenues and losses (gas pipelines) Repealed
- 21.430 Reserved
- 21.450 Operating expenses (gas pipelines) Repealed
- 21.460 Reserved
Article 4 - Taxable Income Apportioned to Alaska
Article 5 - Transition Rules
- 21.600 General rule Repealed
- 21.610 Notice of commencement of taxable activity Repealed
- 21.620 Partial years Repealed
- 21.630 Expenses and net operating losses under the old tax Repealed
- 21.640 Installments under the old tax Repealed
- 21.650 Net operating loss carryovers from AS 43.20 Repealed
- 21.660 Net operating loss carrybacks from AS 43.20 Repealed
- 21.670 Reserved
Article 6 - Administration
- 21.700 Returns and assessments Repealed
- 21.710 Payments; installments Repealed
- 21.720 Refunds Repealed
- 21.730 Computation of interest Repealed
- 21.740 Civil penalties Repealed
- 21.750 Relief Repealed
- 21.800 Application to the 1978 tax year Repealed
- 21.810 Statute of limitations Repealed
- 21.820 Fiscal-year taxpayers Repealed
- 21.830 Reserved
Article 7 - General Provisions
Chapter 23 - Alaska Permanent Fund Dividend61 sections
Article 1 - Permanent Fund Dividend Program
- 23.010 Application procedure Repealed
- 23.020 Eligibility Repealed
- 23.030 Definition of state resident Repealed
- 23.040 Allowable absences Repealed
- 23.050 Proof of eligibility Repealed
- 23.060 Calculation of amount of a dividend payment Repealed
- 23.070 Method of receiving payment Repealed
- 23.080 Disallowance of claims and assessments of overpayments Repealed
- 23.090 Assignment and attachment of dividends Repealed
- 23.103 Application generally
- 23.105 Applicability of certain provisions Repealed
- 23.110 Eligibility Repealed
- 23.111 Eligibility for a 1982 permanent fund dividend Repealed
- 23.113 Application on behalf of a child
- 23.115 Eligibility of a child for 1990 and subsequent years Repealed
- 23.120 Eligibility for a prior year dividend Repealed
- 23.123 Application on behalf of a disabled, incompetent, or other adult
- 23.125 Eligibility of aliens for 1990 and subsequent years Repealed
- 23.130 Adult state resident Repealed
- 23.133 Application for a prior year dividend
- 23.135 Eligibility for a prior year dividend for 1990 and subsequent years Repealed
- 23.140 Child state resident Repealed
- 23.143 Establishing and maintaining Alaska residency
- 23.145 Applications generally for 1990 and subsequent years Repealed
- 23.150 Allowable absences Repealed
- 23.153 Eligibility of aliens Repealed
- 23.154 Eligibility of aliens
- 23.155 Child's application for 1990 and subsequent years Repealed
- 23.160 Applications generally Repealed
- 23.163 Allowable absences Repealed
- 23.165 Disabled, incompetent, or other adult application for 1990 and Repealed
- 23.170 Child's application Repealed
- 23.173 Proof of eligibility
- 23.175 Allowable absence for 1990 and subsequent years Repealed
- 23.180 Disabled, incompetent, or other adult application Repealed
- 23.183 Individuals identified as incarcerated for certain offenses
- 23.185 Proof of eligibility for 1990 and subsequent years Repealed
- 23.190 Proof of eligibility Repealed
- 23.193 Payment of dividends to individuals identified as non-compliant sex
- 23.200 Determinations of amount of dividend and method of making Repealed
- 23.203 Assignments
- 23.210 Attachments Repealed
- 23.213 Attachments
- 23.220 Assignments Repealed
- 23.223 Payment of dividends Repealed
- 23.233 Disallowance of claims and recovery of assessments
- 23.240 Disallowance of claims and recovery Repealed
- 23.243 Interest
- 23.250 Disclosure Repealed
- 23.253 Disclosure
- 23.263 Fees and fines
- 23.300 Definitions Repealed
- 23.310 Application for beneficiary organization Repealed
- 23.320 Withdrawal or change of contribution
- 23.330 Authorized notification of contributions
- 23.340 Contribution list appeals
- 23.350 Payment of contributions
- 23.360 Permanent fund dividend donations for educational purposes and the
- 23.370 Permanent fund dividend raffle procedures
Article 4 - General Provisions
Chapter 35 - Coin-Operated Devices and Punchboards7 sections
Article 1 - Coin-Operated Amusement and Gaming Devices
Article 2 - Punchboards
Chapter 40 - Motor Fuel Tax29 sections
Article 1 - Application of Tax
- 40.010 Tax return filing requirements Repealed
- 40.020 Fuel subject to tax, bulk sales, and exemptions Repealed
- 40.030 Certificate requirements for certain sales Repealed
- 40.040 Qualified dealer license Repealed
- 40.045 Affidavit of motor fuel taxes due Repealed
- 40.050 Security requirement for qualified dealer license Repealed
- 40.055 Waiver of security Repealed
- 40.060 Revocation of qualified dealer license Repealed
- 40.070 Records Repealed
Article 2 - Tax Refunds and Credits for Fuel Resellers
Article 3 - Tax Refunds and Credits for Final User
Article 4 - Collection of Tax
Article 5 - Tax Return Filing Requirements; Filing Credits
Article 6 - Refunds
Article 7 - Qualified Dealer License and Bonding Requirements
Article 9 - General Provisions
Chapter 50 - Cigarette Tax18 sections
Article 1 - Licensing
Article 2 - Taxation
Article 3 - General Provisions
Chapter 52 - Transportation Taxes13 sections
Article 1 - Vehicle Rental Tax
Article 2 - Excise Tax on Travel Aboard Commercial Passenger Vessels
Article 3 - General Provisions
Chapter 55 - Oil and Gas Production Tax and Oil Surcharge120 sections
Article 1 - Gross Value at the Point of Production of Oil and Gas
- 55.010 Monthly production rate at the economic limit for oil or gas produced Repealed
- 55.011 Determination of applicable tax rate for oil and monthly production Repealed
- 55.020 Well days for oil or gas produced before 1/1/95 Repealed
- 55.021 Days of well operation
- 55.025 Computation of economic limit factor after 10 years of production for Repealed
- 55.027 Use of common production facilities between leases or properties Repealed
- 55.030 Economic limit factor for casinghead gas produced before 1/1/95 Repealed
- 55.040 Interim taxation of gas well gas Repealed
- 55.045 Economic limit factor for distillate or condensate produced before Repealed
- 55.050 Gas run through a gas processing plant Repealed
- 55.052 Reasonable allowance for processing gas in a gas processing plant and Repealed
- 55.060 Lease identification number Repealed
- 55.070 Penalty for gas flared before 1/1/95 Repealed
- 55.071 Gas flared Repealed
- 55.080 Interest Repealed
- 55.090 Significant digits in economic limit factors Repealed
- 55.100 Average API gravity Repealed
- 55.110 Application of early development incentive credit against production Repealed
- 55.115 Accounting for shrinkage when oil and NGLs are commingled Repealed
- 55.120 Payment and reporting procedures Repealed
- 55.122 Supplemental submissions Repealed
- 55.140 Processing cost deduction for a downstream gas plant
- 55.141 Methodology for calculating certain gas processing cost deductions
- 55.150 Valuation of oil or gas produced before 1/1/95 Repealed
- 55.151 Gross value of oil or gas at the point of production
- 55.160 Sales price for oil or gas produced before 1/1/95 Repealed
- 55.161 Sales price for oil or gas
- 55.163 Valuation of oil run through a North Slope field topping plant
- 55.165 Estimated payment of taxes based on market value for oil produced Repealed
- 55.167 Transition rule for payment of estimated tax for third quarter 1990
- 55.170 Prevailing value for oil produced before 1/1/95 Repealed
- 55.171 Prevailing value for oil
- 55.172 Prevailing value for gas produced before 1/1/95 Repealed
- 55.173 Prevailing value for gas Repealed
- 55.175 Allocation of value between oil and NGLs Repealed
- 55.177 Publication of information related to prevailing value determinations
- 55.180 Choice of methods for determining reasonable cost of transportation Repealed
- 55.181 Comparison of actual and reasonable costs of transportation for oil
- 55.190 Calculation of reasonable costs of transportation for oil or gas Repealed
- 55.191 Calculation of reasonable costs of transportation for oil or gas Repealed
- 55.192 Monthly share of annual transportation costs
- 55.193 Calculation of costs of transportation for oil and gas produced after
- 55.195 Return on investment or cost of capital allowance to be used in
- 55.196 Cost of capital allowance to be used in calculation of costs of vessel
- 55.197 Methodology to determine certain transportation costs for pipelines
Article 2 - Production Tax Value of Oil and Gas
- 55.200 Retroactive adjustments Repealed
- 55.205 Calculation of production tax values for oil and gas produced before Repealed
- 55.206 Calculation of production tax values for oil and gas produced after
- 55.208 Calculation of adjusted lease expenditures and production tax value
- 55.210 Definitions Repealed
- 55.211 Gross value reductions
- 55.212 Procedures relating to gross value reductions
- 55.213 Methodologies under AS 43.55.160(f)(3)
- 55.214 Duration of gross value reductions
- 55.215 Applicability of lease expenditures
- 55.217 Carried-forward annual losses after December 31, 2017
- 55.220 Oil and gas exploration tax credit Repealed
- 55.223 Cook Inlet lease expenditures incurred before July 1, 2007 Repealed
- 55.224 Lease expenditures incurred after June 30, 2007, for Cook Inlet, for
- 55.225 Oil and gas exploration tax credit claim Repealed
- 55.230 Qualified exploration expenditures Repealed
- 55.235 Transfer of a production tax credit certificate Repealed
- 55.240 Applying production tax credit certificates against production tax Repealed
- 55.245 Lease expenditures under operating agreements Repealed
- 55.250 Standards for lease expenditures other than overhead Repealed
- 55.260 Direct charges
- 55.270 Overhead before March 1, 2010 Repealed
- 55.271 Overhead on or after March 1, 2010
- 55.275 Exclusions from lease expenditures
- 55.280 Adjustments to lease expenditures
- 55.290 When cost is incurred
Article 3 - Tax Credits
- 55.305 Application of tax credits
- 55.310 Qualified capital expenditure credits
- 55.315 Carried-forward annual loss credits
- 55.320 Transferable tax credit certificates
- 55.325 Cash purchases of tax credit certificates Repealed
- 55.330 Transitional investment expenditure credits Repealed
- 55.335 Additional nontransferable credits Repealed
- 55.337 Tax credits for a municipal entity
- 55.340 Cook Inlet credit provisions before July 1, 2007 Repealed
- 55.341 Credit provisions after June 30, 2007, and before January 1, 2011, for
- 55.345 Procedures for applying certain tax credits
- 55.350 Alternative tax credit for exploration expenditures for work Repealed
- 55.351 Alternative tax credit for exploration expenditures for work
- 55.355 Alternative oil and gas exploration tax credit claim for expenditures Repealed
- 55.356 Alternative oil and gas exploration tax credit claim for expenditures
- 55.360 Qualified exploration expenditures
- 55.365 Transfer of a transferable tax credit certificate or production tax
- 55.370 Applying production tax credit certificates against production tax
- 55.375 Order of applying tax credits Repealed
- 55.380 Subtraction of tax credits in calculation of installment payment of Repealed
- 55.381 Subtraction of tax credits in calculation of installment payment of
Article 4 - Levy of Tax
- 55.410 Tax on production tax value of oil and gas Repealed
- 55.420 Minimum tax for oil and gas produced before July 1, 2007 Repealed
- 55.421 Minimum tax for oil and gas produced after June 30, 2007
- 55.430 Tax based on price index for oil and gas produced before July 1, 2007 Repealed
- 55.431 Monthly tax amounts under AS 43.55.011(e) for oil and gas produced Repealed
- 55.440 Tax limitations for Cook Inlet and for gas used in the state
- 55.450 Tax for oil and gas the ownership or right to which constitutes a
Article 5 - Payments and Reporting
- 55.510 Installment payments of estimated tax for oil and gas produced before Repealed
- 55.511 Installment payments of estimated tax for oil and gas produced after
- 55.514 Installment payments of estimated tax for oil and gas produced after
- 55.520 Monthly filings
- 55.525 Cash purchases of tax credit certificates
Article 6 - General Provisions
- 55.800 Retroactive application of regulations Repealed
- 55.805 Rules for 2007 mid-year statutory changes Repealed
- 55.810 Heating value of gas
- 55.815 Lease or property
- 55.820 Retroactive changes Repealed
- 55.830 Interest
- 55.840 Penalties
- 55.850 Calculation of average daily production
- 55.860 Unitary rounding
- 55.900 Definitions
- 55.9660 Number of oil wells Repealed
- 55.9670 Daily per well oil production Repealed
- 55.9690 Sales production ratio Repealed
- 55.9694 Tax rate changes based on wholesale price index Repealed
- 55.9699 Point of valuation of oil Repealed
- 55.9700 Definitions Repealed
Chapter 56 - Oil and Gas Exploration, Production and Pipeline Transportation25 sections
- 56.005 Mandatory property statement
- 56.010 Notice of assessment
- 56.015 Appeal procedures Repealed
- 56.020 Appeal to the department
- 56.030 Appeal to the state assessment review board
- 56.040 Hearings of the state assessment review board
- 56.042 Effect of certification
- 56.043 Investigations
- 56.045 Supplementary and amended assessments
- 56.047 Appeal of supplementary and amended assessments
- 56.050 Credit and refund
- 56.060 Method of payment Repealed
- 56.065 Payment of tax
- 56.066 Refund claims for overpayment of taxes
- 56.068 Limitation periods
- 56.069 Filing
- 56.070 Average per capita assessed full and true value of property in the state
- 56.075 Taxable property
- 56.080 Multiple use property Repealed
- 56.090 Exploration property
- 56.100 Production property
- 56.110 Pipeline property
- 56.120 Intangible drilling expenses
- 56.130 Preservation of municipal powers
- 56.900 Definitions
Chapter 58 - Oil and Gas Reserves Ad Valorem Tax18 sections
- 58.010 Assessment Repealed
- 58.020 Exemption of federal and state interests Repealed
- 58.030 Section 20(2) exemptions Repealed
- 58.040 Section 20(3) exemptions Repealed
- 58.050 Section 20(4) exemptions Repealed
- 58.060 Multiple exemptions Repealed
- 58.070 Tax returns and payment of tax Repealed
- 58.080 Confidentiality Repealed
- 58.090 Extensions of time Repealed
- 58.100 Penalties for late returns or late payment Repealed
- 58.110 Appeal of assessment Repealed
- 58.120 Credit against reserves tax for production tax payments Repealed
- 58.130 Calculation of early development incentive credit Repealed
- 58.140 Correction of reserves tax payment Repealed
- 58.150 Commercial quantities Repealed
- 58.160 Initial transmission facility Repealed
- 58.170 Owner and operator of a lease or property Repealed
- 58.180 Definitions Repealed
Chapter 60 - Excise Tax on Alcoholic Beverages13 sections
Article 1 - Administration
Article 2 - Warehouses
Article 3 - General Provisions
Chapter 61 - Marijuana Tax7 sections
Article 1 - Administration
Article 2 - Taxation
Article 3 - General Provisions
Chapter 65 - Mining License Tax15 sections
Article 1 - Licensing and Filing Requirements
Article 2 - Computation of Tax
Article 3 - Exemption from Tax
Article 4 - General Provisions
Chapter 70 - Alaska Business License Tax28 sections
- 70.010 Includable gross receipts Repealed
- 70.020 Retail establishments Repealed
- 70.030 Consignment sales Repealed
- 70.040 Trade-ins Repealed
- 70.050 Wholesalers and manufacturers Repealed
- 70.060 Contractors Repealed
- 70.070 Fishing industries Repealed
- 70.080 Farmers Repealed
- 70.090 Gaming and amusement devices Repealed
- 70.100 Insurance agents or brokers Repealed
- 70.110 Interstate commerce Repealed
- 70.120 Liquor stores and bars Repealed
- 70.130 Logging Repealed
- 70.140 Public owned or operated utilities and hospitals Repealed
- 70.150 Religious, educational, benevolent, fraternal or charitable Repealed
- 70.160 Other nonprofit organizations Repealed
- 70.170 Professional activities Repealed
- 70.180 Real estate and rentals Repealed
- 70.190 Salesmen - Brokers Repealed
- 70.200 Taxicabs Repealed
- 70.210 License requirements (Form Deprev 79) Repealed
- 70.220 Changes of ownership or lease Repealed
- 70.230 Levy and computation of license fee and time for filing return (Deprev Repealed
- 70.240 Amended returns - Refunds Repealed
- 70.250 Penalties and interest Repealed
- 70.260 License requirements for embalmers Repealed
- 70.270 Definitions Repealed
- 70.9250 Appeals Repealed
Chapter 75 - Fisheries Business Tax15 sections
Article 1 - Tax on Fisheries Business
- 75.010 Information on return
- 75.020 Extension of time for filing returns
- 75.030 Liability for tax Repealed
- 75.035 Exclusion from fisheries business tax
- 75.040 Statement of value; records Repealed
- 75.050 Statement to be provided by custom processors
- 75.060 Qualified investments eligible for the fisheries product development
- 75.070 Application for the fisheries product development tax credit
- 75.080 Placed in service rule Repealed
- 75.085 Exception to placed-in-service rule Repealed
- 75.090 Limitation on credit
Article 2 - Tax Imposed on Acquisition of Fisheries Resources
Article 3 - General Provisions
Chapter 76 - Salmon Enhancement Tax11 sections
Article 1 - Tax Imposition
Article 2 - Salmon Acquired by Buyers
Article 3 - General Provisions
Chapter 77 - Fishery Resource Landing Tax16 sections
- 77.005 Findings, purpose, and intent
- 77.010 Return, payment, and required information
- 77.015 Automatic extension of time to file return Repealed
- 77.020 Request for extension of time to file return
- 77.025 Requirement to make estimated tax payments Repealed
- 77.030 Liability for tax
- 77.035 Credit for other taxes paid
- 77.040 Value and notice of value
- 77.045 Weights and recovery rates
- 77.050 Credit for community development quota contributions
- 77.055 Requirements for nonprofit corporations
- 77.060 Claim and revocation of credits
- 77.065 Accounting for revenue sharing
- 77.070 Taxable nexus
- 77.090 Penalties: reasonable cause Repealed
- 77.990 Definitions
Chapter 80 - Salmon Prices1 section
Chapter 90 - Alaska Gasline Inducement Act Provisions8 sections
Article 1 - Alaska Gasline Inducement Act Reimbursement
Article 2 - Gas Production Tax Exemption
Article 3 - General Provisions
Chapter 98 - Tire Fees11 sections
- 98.010 Motor vehicles designed for use on a highway
- 98.020 Return filing requirements
- 98.030 Tires on new motor vehicles
- 98.040 Collection of the fee
- 98.050 Replacement due to defect or recall
- 98.060 Tires for resale
- 98.070 Persons immune or exempt under federal law from tire fees
- 98.080 Certificate of use
- 98.090 Recordkeeping requirements
- 98.100 Administration and enforcement
- 98.900 Definitions
Chapter 116 - Common Property Fishery Assessment and Seafood Marketing32 sections
Article 1 - License Officers
- 116.010 Appointment of fish and game license vendors Repealed
- 116.011 Appointment of license officer Repealed
- 116.020 Prohibited licensing Repealed
- 116.021 Qualifications for appointment as a license officer Repealed
- 116.030 Obligations and duties of license officers Repealed
- 116.040 Compensation Repealed
- 116.050 Employees of license officers Repealed
- 116.060 Suspension or revocation of license officer appointment Repealed
- 116.070 Fees, reports, and license inventory due when license officer Repealed
Article 2 - Licensing
Article 3 - Miscellaneous and General Licensing Provisions
Article 4 - Common Property Fishery Assessment
- 116.410 Hatchery reporting requirements
- 116.415 Common property fishery assessment rate for salmon
- 116.416 Common property fishery assessment rate for shellfish
- 116.420 Liability for common property fishery assessment
- 116.425 Annual report and remittance of tax
- 116.430 Reporting of bonus or other additional payments
- 116.435 Report by department upon failure to make report or making false or
- 116.490 Definitions
Article 5 - Seafood Marketing Assessment on Processors
- 116.600 Imposition of seafood marketing assessment
- 116.610 Filing the return
- 116.620 Extension of time for filing return
- 116.630 Administration and enforcement
- 116.640 Reserved
- 116.670 Processors eligible for elections
- 116.680 Elections imposing, amending or terminating the assessment
- 116.690 116.690
- 116.700 Definitions
Chapter 160 - Authorized Games of Chance and Skill133 sections
Article 1 - Permits and Licenses
- 160.010 Permit required
- 160.020 Permit application
- 160.030 Operator's license application
- 160.040 Pull-tab manufacturer's license application
- 160.050 Pull-tab distributor's license application
- 160.060 Monte Carlo activity permit Repealed
- 160.070 Application amendments
- 160.075 Addresses
- 160.080 Supplemental information
- 160.090 Departmental consideration of local government unit protest
- 160.100 Fingerprints
- 160.110 Issuance, renewal, or denial of permit or license
- 160.120 Transfer of license prohibited
- 160.140 Surrender of license upon suspension or revocation
- 160.150 Notification of change in name or legal status Repealed
- 160.160 No prorating of fees
- 160.170 Refund of fees
- 160.180 Deadline for permit or license renewal application Repealed
Article 2 - Operators
- 160.190 Operator's license required
- 160.200 Change of operator bond or security
- 160.210 Minimum insurance coverage for operators
- 160.220 Contracts with permittees
- 160.230 Operator rental and wage costs
- 160.240 Operator's daily summary of activity
- 160.250 Operator's monthly report to permittee
- 160.260 Operator expenses Repealed
- 160.270 Operator payment to permittee
- 160.290 Operator reports to the department
- 160.300 Ownership of gaming items
- 160.310 Review of financial records
- 160.320 Demand upon bond or security
- 160.330 Release of bond or security
Article 3 - Vendors
Article 4 - Multiple-Beneficiary Permits and Self-Directed Permits
Article 5 - Pull-Tab Games
- 160.370 Pull-tab manufacture
- 160.380 Pull-tab series assembly, packaging, and flare cards
- 160.390 Failure to comply
- 160.400 State identification stamps
- 160.410 Manufacturer distribution
- 160.420 Distributor distribution
- 160.430 Manufacturer's monthly report
- 160.440 Distributor's monthly report
- 160.450 Payment for pull-tabs
- 160.460 Pull-tab tax
- 160.470 Pull-tab games
- 160.480 Limitation on pull-tab sales
- 160.490 Withdrawal and destruction of pull-tab series
Article 6 - Bingo
- 160.500 Alcohol access and employee play prohibited
- 160.510 Bingo card sales
- 160.520 Bingo receipting requirements
- 160.530 Cash register receipts Repealed
- 160.540 Consecutively-numbered ticket receipts Repealed
- 160.550 Consecutively-numbered disposable bingo card receipts Repealed
- 160.560 Disclosure of prizes and procedures
- 160.570 Bingo equipment
- 160.580 Allowable number of bingo sessions and games
- 160.590 Conduct of bingo games
- 160.600 Bingo prize limitations
- 160.610 Bingo prize receipting requirements
- 160.620 Bingo prize limits
- 160.625 Bingo session records
- 160.630 Bingo employee identification tags
Article 7 - Raffles, Lotteries, and Other Gaming Activities
- 160.640 Raffle tickets
- 160.650 Raffle drawings
- 160.652 Special-draw raffles
- 160.656 Raffle variations
- 160.660 Ownership of raffle prizes
- 160.670 Raffle record
- 160.671 Dispensing raffle and lottery tickets by vending machine
- 160.675 Animal classics permit application
- 160.676 Animal classics
- 160.680 Dog mushers' contests
- 160.690 Fish derbies
- 160.700 Ice classics
- 160.705 Big bull moose derbies
- 160.710 Salmon classics and king salmon classics
- 160.715 Calcutta pools
- 160.717 Crane classics
- 160.720 Monte Carlo events Repealed
- 160.730 Monte Carlo house procedures Repealed
- 160.740 Personnel and accounting for Monte Carlo events Repealed
- 160.750 Monte Carlo blackjack Repealed
- 160.760 New Year's Eve Monte Carlo events Repealed
- 160.770 Change in Monte Carlo events Repealed
Article 8 - Accounting and Recordkeeping
- 160.780 Advertising expenses Repealed
- 160.790 Depreciation
- 160.800 Promotional items
- 160.810 Net proceeds
- 160.820 Bank account
- 160.822 Net proceeds held for more than one year
- 160.830 Method of accounting
- 160.835 Net proceeds and unauthorized expenses
- 160.840 Permittee quarterly report
- 160.850 Permittee annual report
- 160.860 Grace periods for reports and annual review of financial records
- 160.870 Retention of records
Article 9 - Suspension and Revocation
Article 10 - Hearings
Article 11 - General Provisions
- 160.930 Permit, license, or registration required
- 160.932 Interpretation
- 160.934 Criminal history checks
- 160.935 Primary gaming location
- 160.936 Operator location in facility where alcohol is served or sold
- 160.938 Permittee activity restriction
- 160.940 Copy of procedures, statutes, and regulations on premises
- 160.942 Purchase inducement programs
- 160.945 Conduct of gaming on the airwaves
- 160.950 Advertisements
- 160.954 Conflicts of interest
- 160.955 Prohibited financial interests for permittees Repealed
- 160.956 Prohibited financial interests for operators Repealed
- 160.957 Prohibited financial interests for multiple-beneficiary permittees Repealed
- 160.958 Prohibited financial interests for distributors Repealed
- 160.959 Prohibited financial interests for manufacturers Repealed
- 160.960 Interest on delinquent fees
- 160.963 Activity banned during delinquency
- 160.965 Request for waiver of penalty
- 160.970 Member in charge restriction
- 160.975 Permittee and operator tests
- 160.980 Inspection of premises, books, and records Repealed
- 160.985 Advisory notices and notices of violation
- 160.990 Proof of activity
- 160.992 Reinstatement of persons prohibited from involvement
- 160.995 Definitions