Alaska Administrative Code — Title 15 (Revenue)
15 AAC 65.100
Taxable income
Official textakleg.gov
For the purpose of computing the mining license tax due, taxable income is gross income as defined by 15 AAC 65.110 less deductible mining expenses as defined by 15 AAC 65.120 and
Source: official source document (full AAC Title 15 PDF)
In this chapter (15 sections)
- 65.010 · When license is required
- 65.020 · Mining license application and renewal
- 65.030 · Returns
- 65.040 · Extensions
- 65.100 · Taxable income
- 65.110 · Gross income
- 65.120 · Deductible mining expenses; inventory costs
- 65.125 · Deductible mining expenses; other expenses; depletion
- 65.130 · Tax rate
- 65.200 · Temporary exemption for new mining operation
- 65.210 · Affidavit of initial production
- 65.220 · Certificate of exemption
- 65.230 · Composition of a mining operation
- 65.240 · Transition rules
- 65.990 · Definitions