Alaska Administrative Code — Title 15 (Revenue)
15 AAC 65.130
Tax rate
Official textakleg.govlast amended
The following rates are applicable to the taxable income of a person subject to the mining license tax:
TAXABLE INCOME
TAX RATE
$40,000 and under … no tax
Over $40,000 and not over $50,000 … 3 percent of the entire taxable income
Over $50,000 and not over $100,000 … $1,500 plus 5 percent of the excess over $50,000
Over $100,000 … $4,000 plus 7 percent of the excess over $100,000.
(Eff. 8/9/86, Register 99)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.65.010
Amendment history
Eff. 8/9/86, Register 99
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