Alaska Administrative Code — Title 15 (Revenue)
15 AAC 20.422
Transition rule for taxpayers subject to 43.20.144 for estimated tax
payments for tax years beginning in calendar year 1998.
For purposes of calculating the estimated tax penalty, Internal Revenue Code section
6655(d)(2) (26 U.S.C. 6655(d)(2)) does not apply for the tax year beginning in calendar year
1998. This section applies to a taxpayer that is subject to AS 43.20.144 for the tax years beginning in calendar year 1997 and 1998.
(Eff. 3/6/98, Register 145)
Statutory Authority:
Authority:
AS 43.05.080
Editor's note:
In 2012 the revisor of statutes, acting under AS 01.05.031, renumbered former AS 43.20.072 as AS
43.20.144.
As of Register 204 (January 2013), the regulations attorney made conforming technical revisions under AS 44.62.125(b)(6), to 15 AAC 20.422, so that cross-references to former AS 43.20.072 now refer to the renumbered statute, AS 43.20.144.
Amendment history
Eff. 3/6/98, Register 145
Source: official source document (full AAC Title 15 PDF)
In this chapter (40 sections)
- 20.155 · Electronic filing waivers
- 20.200 · Definitions
- 20.260 · Film production tax credit
- 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
- 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
- 20.410 · Corporations engaged in oil or gas production or pipeline
- 20.420 · Reporting requirements
- 20.421 · Apportionment of petroleum business income of a taxpayer…
- 20.422 · Transition rule for taxpayers subject to 43.20.144 for…
- 20.430 · Taxable income
- 20.440 · Section 72 business income
- 20.445 · Intangible drilling and development costs
- 20.450 · Federal taxable income
- 20.460 · Attribution of income
- 20.470 · Allocation of general overhead and administrative expense
- 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
- 20.540 · Calculation of tax for taxpayers subject to AS 43.20.144 and…
- 20.550 · 20.550
- 20.560 · General rule
- 20.570 · Expenses; amortization and depreciation
- 20.580 · Net operating losses under AS 43.20 and net losses under AS…
- 20.590 · Short-year return rule
- 20.600 · Financial organization income