Alaska Statutes — Title 43 (Revenue and Taxation)
Chapter 05 - Administration of Revenue Laws57 sections
Article 1 - Department of Revenue
- 43.05.010 Duties of commissioner
- 43.05.020 Collection agencies
- 43.05.025 Audit agents
- 43.05.030 Branch offices
- 43.05.040 Inspection of records or premises and issuance of subpoenas
- 43.05.045 Electronic submission of return or report
- 43.05.050 Return by department upon failure to make return or making false or fraudulent return
- 43.05.060 Agreements with department respecting liability
- 43.05.070 Compromise of tax or penalty
- 43.05.075 Concealing or falsifying evidence
- 43.05.080 Adoption of regulations
- 43.05.085 List of contributions
- 43.05.090 Preparation and publication of statistics
- 43.05.095 Indirect expenditure report
- 43.05.100 Designation of depositories and deposit of money
- 43.05.110 Property in possession of deceased employee
- 43.05.120 Concealing property or evidence Repealed
- 43.05.130 Penalty
Article 2 - Fiscal Responsibilities
- 43.05.140 Bond of commissioner
- 43.05.150 Collection of state money
- 43.05.170 Payment and negotiability of warrants
- 43.05.180 Accounting for state funds
- 43.05.190 Embezzlement Repealed
- 43.05.200 Application for and receipt of funds due from United States
- 43.05.210 Funds received under the Federal Mineral Leasing Act Repealed
Article 3 - Remedies, Procedure, Interest, and Penalties
- 43.05.220 Civil penalties
- 43.05.225 Interest
- 43.05.230 Disclosure of tax returns and reports
- 43.05.240 Taxpayer remedies
- 43.05.241 Administrative appeal
- 43.05.242 Judicial appeal challenging validity of tax
- 43.05.245 Assessment and collection of tax, penalties, and interest
- 43.05.250 Payment of taxes
- 43.05.255 Definition Repealed
- 43.05.260 Limitation on assessment
- 43.05.270 Collection after assessment
- 43.05.275 Credit and refund claims
- 43.05.280 Interest on overpayments
- 43.05.290 Criminal penalties
Article 4 - Tax Appeals
- 43.05.400 Office of tax appeals established Repealed
- 43.05.405 Jurisdiction
- 43.05.410 Appointment; term; reappointment Repealed
- 43.05.415 Removal Repealed
- 43.05.420 Administration
- 43.05.425 Qualifications; code of conduct Repealed
- 43.05.430 Notice of appeal from informal conference decision
- 43.05.435 Scope and standards for decision
- 43.05.440 Service of documents
- 43.05.445 Discovery
- 43.05.450 Subpoenas
- 43.05.455 Formal hearing
- 43.05.460 Enforcement
- 43.05.465 Decision; reconsideration; finality
- 43.05.470 Public proceedings and records
- 43.05.475 Consistency of decisions
- 43.05.480 Judicial review
- 43.05.499 Definitions
Chapter 08 - Borrowing in Anticipation of Revenues7 sections
Chapter 10 - Enforcement and Collection of Taxes19 sections
Article 1 - Legal Actions and Liens
- 43.10.010 Attorney general to prosecute violation of revenue laws
- 43.10.015 Bad checks
- 43.10.020 Disposition of money collected from actions
- 43.10.030 Distraint on property extended to all state revenue statutes
- 43.10.032 Debt to state; enforcement
- 43.10.035 Lien
- 43.10.037 Accounting and disposition of fees Repealed
- 43.10.040 Recording and filing of state tax liens Repealed
- 43.10.042 Recording lien and certificate of discharge
- 43.10.045 Suspension of licenses
- 43.10.050 Contents of index Repealed
- 43.10.060 Use as evidence
Article 2 - Reciprocity
Article 3 - Service of Process on Nonresident Businesses
Article 4 - Refunds of Taxes and License Fees
Chapter 15 - Refunds of Taxes and Licenses1 section
Chapter 18 - State Aid to Local Governments6 sections
Chapter 19 - Multistate Tax Compact5 sections
Chapter 20 - Alaska Net Income Tax Act69 sections
Article 1 - Persons Subject to Tax; Returns and Payment; Credits
- 43.20.010 Tax on individuals, fiduciaries, and corporations Repealed
- 43.20.011 Tax on corporations
- 43.20.012 Limitation on application of chapter; credits
- 43.20.013 Individual tax credits
- 43.20.014 Income tax education credit. [See delayed repeal note.]
- 43.20.015 Individual tax credit Repealed
- 43.20.016 Sharing of corporate income tax revenue with municipalities Repealed
- 43.20.017 Individual tax exemptions Repealed
- 43.20.018 Alaska veterans' memorial endowment fund contribution credit Repealed
- 43.20.020 Exemptions Repealed
- 43.20.021 Internal Revenue Code adopted by reference
- 43.20.030 Returns and payment of taxes
- 43.20.031 Deduction of taxes; consolidated returns; accounting methods
- 43.20.033 Taxable income of fiduciaries, nonresidents, and part-year residents Repealed
- 43.20.036 Federal tax deductions and credits
- 43.20.037 Trade or business energy conservation credit Repealed
- 43.20.038 Residential fuel and residential fuel conservation credits Repealed
- 43.20.040 Income from sources in the state
- 43.20.042 Special industrial incentive investment tax credits
- 43.20.043 Gas exploration and development tax credit Repealed
- 43.20.044 Exploration credits
- 43.20.045 Proration of part-year resident and nonresident individual credits Repealed
- 43.20.046 Gas storage facility tax credit
- 43.20.047 Liquefied natural gas storage facility tax credit
- 43.20.048 Veteran employment tax credit
- 43.20.049 Qualified oil and gas service industry expenditure credit
- 43.20.050 Taxpayer liable Repealed
- 43.20.051 43.20.051 Repealed
- 43.20.052 Credit for the in-state manufacture of urea, ammonia, or gas-to-liquid products
- 43.20.053 Qualified in-state oil refinery infrastructure expenditures tax credit
- 43.20.060 Direct allocation Repealed
- 43.20.061 Credit for taxes paid another state Repealed
- 43.20.065 43.20.065 Repealed
- 43.20.070 Employees of interstate carriers Repealed
- 43.20.071 43.20.071 Repealed
- 43.20.072 43.20.072 Repealed
- 43.20.073 43.20.073 Repealed
Article 2 - Allocation and Apportionment
- 43.20.080 Allocation of nonbusiness income; net rents and royalties; capital gains and losses; interests and dividends; patent and copyright royalties; allocation of business income; apportionment by commissioner Repealed
- 43.20.141 Income from sources in the state of nonresident partners
- 43.20.142 Allocation and apportionment
- 43.20.143 Transportation carriers
- 43.20.144 Oil and gas producers and pipelines
- 43.20.145 Affiliated groups
- 43.20.146 Public utilities
- 43.20.150 Definitions Repealed
Article 3 - Administration
- 43.20.160 Administration
- 43.20.170 Collection of income tax at source Repealed
- 43.20.172 Information required of fish processors and buyers Repealed
- 43.20.173 Collection of income tax at source for fish and fish products Repealed
- 43.20.180 Credits against tax Repealed
- 43.20.190 Publicity Repealed
- 43.20.200 Review and assessment
- 43.20.210 Additional penalty tax Repealed
- 43.20.215 Penalty for late payment of refund Repealed
Article 4 - Enforcement
Article 5 - General Provisions
- 43.20.280 Taxpayers' remedies Repealed
- 43.20.290 Exclusive state authority
- 43.20.300 References to Internal Revenue Code
- 43.20.310 Taxable years to which applicable; arrangement and classification Repealed
- 43.20.330 Penalties Repealed
- 43.20.335 Penalties Repealed
- 43.20.340 Definitions
- 43.20.350 Short title
Chapter 21 - Oil and Gas Corporate Income Tax1 section
Chapter 23 - Permanent Fund Dividends54 sections
Article 1 - Eligibility; Application; Determination of Dividend
- 43.23.005 Eligibility
- 43.23.008 Allowable absences
- 43.23.010 Eligibility for permanent fund dividend Repealed
- 43.23.011 Application period
- 43.23.015 Application and proof of eligibility
- 43.23.016 Voter registration Repealed
- 43.23.017 Applicant information confidential Repealed
- 43.23.020 Proof of eligibility Repealed
- 43.23.021 Delayed payment of certain dividends
- 43.23.025 Amount of dividend
- 43.23.028 Public notice
- 43.23.030 Amount of dividend Repealed
- 43.23.033 Subpoena power Repealed
- 43.23.035 Penalties and enforcement Repealed
Article 2 - Administration
- 43.23.040 Penalties and enforcement Repealed
- 43.23.045 Dividend fund
- 43.23.048 Restorative justice account
- 43.23.050 Dividend fund established Repealed
- 43.23.055 Duties of the department
- 43.23.060 Duties of the department Repealed
- 43.23.062 Contributions from dividends Repealed
- 43.23.065 Exemption of and levy on permanent fund dividends Repealed
- 43.23.066 Claims on reimbursement for court-ordered treatment Repealed
- 43.23.067 Claims of defaulted education loans Repealed
- 43.23.068 Claims on defaulted public assistance overpayment Repealed
- 43.23.069 Assignments Repealed
- 43.23.070 Exemption of permanent fund dividends Repealed
- 43.23.071 Fees for processing claims and assignments Repealed
- 43.23.072 Claims for amounts owed under the Alaska Employment Security Act Repealed
- 43.23.073 Claims of the University of Alaska Repealed
- 43.23.075 Eligibility for public assistance Repealed
- 43.23.080 Eligibility for state public assistance payments Repealed
- 43.23.085 Eligibility for state programs Repealed
- 43.23.090 Tax exemption Repealed
- 43.23.095 Definitions Repealed
- 43.23.100 Definitions Repealed
- 43.23.101 Voter registration
- 43.23.110 Applicant information confidential
Article 3 - Deductions; Claims; Assignments
- 43.23.130 Contributions from dividends
- 43.23.140 Exemption of and levy on permanent fund dividends
- 43.23.150 Claims on reimbursement for court-ordered treatment
- 43.23.160 Claims of defaulted education loans
- 43.23.170 Claims on defaulted public assistance overpayment
- 43.23.180 Claims for amounts owed under the Alaska Employment Security Act
- 43.23.190 Claims of the University of Alaska
- 43.23.200 Assignments
- 43.23.210 Fees for processing claims and assignments
Article 4 - Dividend Raffle
Article 5 - Relationship to other Programs
Article 6 - Enforcement; Penalties
Article 7 - General Provisions
Chapter 25 - Alaska Industrial Incentive Act1 section
Chapter 26 - Industrial Incentive Tax Credits1 section
Chapter 30 - Inheritance and Transfer Taxes1 section
Chapter 31 - Estate Tax Law of Alaska40 sections
- 43.31.011 Tax upon estates of resident decedents
- 43.31.021 Tax upon estates of nonresident decedents
- 43.31.031 Tax upon estates of alien decedents
- 43.31.041 Administration by Department of Revenue
- 43.31.051 Examination of books, papers, records, etc
- 43.31.061 Appointment, bonds and credentials of agents
- 43.31.071 Regulations
- 43.31.081 Information confidential Repealed
- 43.31.091 Actions by or against department
- 43.31.101 Special appraisers Repealed
- 43.31.111 Notice of death or tax return
- 43.31.121 Tax return in certain cases
- 43.31.131 Failure to make return and extension
- 43.31.141 When tax due, extension and interest
- 43.31.151 Notice of deficiency in federal estate tax
- 43.31.161 Deficiency, hearing, and procedure Repealed
- 43.31.171 Civil penalties Repealed
- 43.31.181 Receipts for taxes
- 43.31.191 Failure to pay tax
- 43.31.201 Tax payable from entire estates and third persons
- 43.31.211 Lien for unpaid taxes Repealed
- 43.31.221 Personal liability of executor
- 43.31.230 Sale of real estate by executor to pay tax
- 43.31.240 Actions to enforce payment
- 43.31.250 No discharge of executor until tax paid
- 43.31.260 Agreements as to tax due
- 43.31.270 Time for assessment of tax Repealed
- 43.31.280 Refunds of excess tax paid
- 43.31.290 Superior court judge to furnish names of decedents
- 43.31.300 Corporate executors of nonresident decedents
- 43.31.310 Prima facie liability for tax
- 43.31.320 Discharge of estate; notice of lien, limitation, etc
- 43.31.330 Disposition of proceeds
- 43.31.340 Interpretation and construction
- 43.31.350 Failure to produce records
- 43.31.360 Failure to make return; false return or return statement; tax evasion Repealed
- 43.31.400 Effectiveness of chapter
- 43.31.410 Exemptions
- 43.31.420 Definitions
- 43.31.430 Short title
Chapter 35 - Gaming and Gambling on Passenger Vessels7 sections
- 43.35.010 Amount of tax; administration; distributor fees; operation by a minor; distribution of tax; orders and regulations; gambling not legalized Repealed
- 43.35.080 Penalties Repealed
- 43.35.090 Definitions Repealed
- 43.35.100 License tax; regulations and orders; manner of paying tax; refund to local governments; gambling not legalized; violations and penalties Repealed
- 43.35.200 Gambling activities aboard commercial vessels purportedly authorized by federal law
- 43.35.210 Tax on gambling activities
- 43.35.220 Disposition of receipts
Chapter 40 - Motor Fuel Tax20 sections
- 43.40.005 Refined fuel surcharge levied
- 43.40.007 Use of revenue derived from the refined fuel surcharge
- 43.40.010 Tax on transfers or consumption of motor fuel and expenditure of proceeds
- 43.40.013 Collection of the refined fuel surcharge and the motor fuel tax
- 43.40.015 Exemption from collection of tax
- 43.40.020 Penalty for violation Repealed
- 43.40.025 Handling of tax in sales or transfers of motor fuel in certain credit transactions Repealed
- 43.40.030 Refund of the motor fuel tax for nonhighway use
- 43.40.035 Other refunds and credits
- 43.40.040 Applications and permits for refund Repealed
- 43.40.050 Refund claim by affidavit or other documentation
- 43.40.060 Separate invoices
- 43.40.070 Refund warrants
- 43.40.080 Examination of books and records
- 43.40.085 Preservation of books and records
- 43.40.090 Criminal violation Repealed
- 43.40.092 Disallowance of exemption from motor fuel tax for certain fuel sold for use in jet propulsion aircraft operating in flights that continue from foreign countries
- 43.40.094 Qualified dealer license
- 43.40.100 Definitions
- 43.40.110 Additional tax levy on transfers or consumption of motor fuel Repealed
Chapter 43 - Disaster Taxes2 sections
Chapter 45 - School Tax1 section
Chapter 50 - Tobacco Taxes and Sales78 sections
Article 1 - Cigarette Tax Act
- 43.50.010 License
- 43.50.020 Separate licenses
- 43.50.030 License fees
- 43.50.035 Wholesaler-distributor license
- 43.50.040 Expiration of licenses
- 43.50.050 Transfer of licenses
- 43.50.060 Refunds
- 43.50.070 Suspension or revocation of or refusal to renew a license
- 43.50.080 Returns Repealed
- 43.50.090 Tax imposed
- 43.50.100 Unlicensed possession or sale
- 43.50.105 Restrictions on shipping or transporting cigarettes
- 43.50.110 Taxpayer's remedies Repealed
- 43.50.120 Lien Repealed
- 43.50.130 Records
- 43.50.140 Disposition of proceeds
- 43.50.145 Notification of noncompliance; confiscation of noncomplying cigarettes Repealed
- 43.50.150 Administration and regulatory authority; cooperation with municipalities
- 43.50.160 Criminal penalties Repealed
- 43.50.170 Definitions
- 43.50.180 Short title
Article 2 - Additional Cigarette Taxes
Article 3 - Excise Tax on Certain Tobacco Products
Article 4 - Compliance with Federal Laws Relating to Cigarettes
Article 5 - Compliance with Statutory Requirements Regarding Cigarette Sales
- 43.50.460 Tobacco product manufacturer certifications
- 43.50.465 Directory of cigarettes approved for sale and importation
- 43.50.470 Prohibition against sale or importation of cigarettes not in the directory
- 43.50.475 Agent for service of process
- 43.50.480 Reporting and disclosure of information; escrow installments
- 43.50.485 Penalties and other remedies
- 43.50.490 Miscellaneous provisions
- 43.50.495 Definitions
Article 6 - Cigarette Tax Stamps
- 43.50.500 Tax payment by use of stamps
- 43.50.510 Stamp design; manner of affixing
- 43.50.520 Stamp required before sale, distribution, or consumption
- 43.50.530 Sale of stamps
- 43.50.540 Purchase of and payment for stamps
- 43.50.550 Deferred-payment basis for stamps
- 43.50.560 Suspension of deferred-payment basis privilege
- 43.50.570 Interest
- 43.50.580 Possession of unstamped cigarettes
- 43.50.590 Refunds or credits for unused stamps and for unsalable, destroyed, or certain returned cigarette packages
- 43.50.600 Stamps prohibited on cigarette packages not complying with federal and state laws
- 43.50.610 Unstamped cigarettes as contraband; seizure
- 43.50.620 Forfeiture and destruction of seized cigarettes
- 43.50.625 Forfeiture of other property
- 43.50.630 Monthly reports; records retention; inspection of records
- 43.50.640 Misconduct involving unstamped cigarettes or stamps in the first degree
- 43.50.650 Misconduct involving unstamped cigarettes or stamps in the second degree
- 43.50.660 Construction of criminal statutes
- 43.50.670 Unauthorized transfer of unaffixed stamps
- 43.50.700 Definitions
Article 7 - Unfair Cigarette Sales
- 43.50.710 Sale at less than minimum price; rebate in price
- 43.50.720 Sale at less than minimum price; sale with gift or concession
- 43.50.730 Sale to another wholesaler Repealed
- 43.50.740 Manufacturer price list
- 43.50.750 Contracts in violation of law are illegal
- 43.50.760 Determination of cost; determination of cost of cigarettes purchased outside of ordinary channels of trade Repealed
- 43.50.780 Injunction
- 43.50.790 Administration of AS 43.50.710 - 43.50.849; regulations
- 43.50.800 Presumptions applicable to determination of cost Repealed
- 43.50.810 Minimum prices for cigarette sales
- 43.50.845 Short title for AS 43.50.710 - 43.50.849
- 43.50.849 Definitions
Chapter 52 - Transportation Taxes19 sections
Article 1 - Vehicle Rental Taxes
- 43.52.010 Levy of passenger vehicle rental tax
- 43.52.020 Rate of passenger vehicle rental tax
- 43.52.030 Levy of recreational vehicle rental tax
- 43.52.040 Rate of recreational vehicle rental tax
- 43.52.050 Liability for payment of vehicle rental taxes
- 43.52.060 Applicability of the tax
- 43.52.070 Relationship to municipal levies
- 43.52.080 Administration of tax and sharing of information with municipalities
- 43.52.090 Exemption
- 43.52.099 Definitions
Article 2 - Excise Tax on Travel Aboard Commercial Passenger Vessels
- 43.52.200 Levy of excise tax on overnight accommodations on commercial passenger vessels
- 43.52.210 Rate of tax
- 43.52.220 Liability for payment of tax
- 43.52.230 Disposition of receipts
- 43.52.240 Administration
- 43.52.250 Local levies Repealed
- 43.52.255 Tax reduction for local levies
- 43.52.260 Periodic report
- 43.52.295 Definitions
Chapter 55 - Oil and Gas Production Tax and Oil Surcharge50 sections
Article 1 - Oil and Gas Production Tax
- 43.55.010 Gross production tax Repealed
- 43.55.011 Oil and gas production tax
- 43.55.012 Adjustment in tax rates Repealed
- 43.55.013 Economic limit factor Repealed
- 43.55.014 Payment in gas of tax for gas
- 43.55.015 Tax per barrel of oil Repealed
- 43.55.016 Gas production tax Repealed
- 43.55.017 Relation to other taxes
- 43.55.018 Credit against tax Repealed
- 43.55.019 Oil or gas producer education credit. [See delayed repeal note.]
- 43.55.020 Payment of tax
- 43.55.021 Alaska veterans' memorial endowment fund contribution credit Repealed
- 43.55.023 Tax credits for certain losses and expenditures
- 43.55.024 Additional nontransferable tax credits
- 43.55.025 Alternative tax credit for oil and gas exploration
- 43.55.028 Oil and gas tax credit fund established; cash purchases of tax credit certificates
- 43.55.029 Assignment of tax credit certificate
- 43.55.030 Filing of statements
- 43.55.040 Powers of Department of Revenue
- 43.55.050 Incorrect returns
- 43.55.060 Delinquency
- 43.55.070 Lien for tax Repealed
- 43.55.075 Limitation on assessment and amended returns
- 43.55.080 Collection and deposit of revenue
- 43.55.090 Refunds
- 43.55.100 Acceptance of deductions Repealed
- 43.55.110 Administration
- 43.55.120 Noncompliance and false reports Repealed
- 43.55.135 Measurement
- 43.55.140 43.55.140 Repealed
- 43.55.150 Determination of gross value at the point of production
- 43.55.160 Determination of production tax value of oil and gas
- 43.55.165 Lease expenditures
- 43.55.170 Adjustments to lease expenditures
- 43.55.180 Required report
Article 2 - Conservation Surcharge on Oil
- 43.55.200 Surcharge levied Repealed
- 43.55.201 Surcharge levied
- 43.55.210 Disposition of proceeds of surcharge Repealed
- 43.55.211 Use of revenue derived from surcharge
- 43.55.220 Use of revenue derived from surcharge Repealed
- 43.55.221 Suspension and reimposition of the surcharge
- 43.55.230 Suspension and reimposition of the surcharge Repealed
- 43.55.231 Surcharge not imposed
- 43.55.240 Surcharge not imposed Repealed
- 43.55.299 Definitions
Article 3 - Additional Conservation Surcharge on Oil
Article 4 - General Provisions
Chapter 56 - Oil and Gas Exploration, Production, and Pipeline Transportation Property Taxes24 sections
- 43.56.010 Levy of tax
- 43.56.018 Property tax education credit. [See delayed repeal note.]
- 43.56.019 Alaska veterans' memorial endowment fund contribution credit Repealed
- 43.56.020 Exemptions
- 43.56.030 In place of other taxes
- 43.56.040 State Assessment Review Board
- 43.56.050 Per diem and expenses
- 43.56.060 Assessment
- 43.56.070 Returns
- 43.56.080 Investigation
- 43.56.090 Assessment roll
- 43.56.100 Assessment notice
- 43.56.110 Appeal to the department
- 43.56.120 Appeal to the board
- 43.56.130 Hearings of the board
- 43.56.135 Certification
- 43.56.140 Supplementary assessment rolls
- 43.56.150 Collection and deposit
- 43.56.160 Interest and penalty
- 43.56.170 Lien for tax Repealed
- 43.56.180 Remedy
- 43.56.190 Penalties Repealed
- 43.56.200 Regulations
- 43.56.210 Definitions
Chapter 57 - Oil and Gas Conservation Tax1 section
Chapter 58 - Oil and Gas Reserves Ad Valorem Tax1 section
Chapter 60 - Excise Tax on Alcoholic Beverages7 sections
- 43.60.010 Alcoholic beverage tax
- 43.60.011 Consigned beverage inventories
- 43.60.020 Monthly statement and payments
- 43.60.030 Delinquency Repealed
- 43.60.040 Administration and enforcement of tax
- 43.60.050 Disposition of proceeds; alcohol and other drug abuse treatment and prevention fund
- 43.60.060 Manufacturer direct shipment tax; statement; audit
Chapter 61 - Excise Tax on Marijuana3 sections
Chapter 65 - Mining License Tax8 sections
- 43.65.010 Mining license; mining license tax
- 43.65.018 Mining business education credit. [See delayed repeal note.]
- 43.65.019 Alaska veterans' memorial endowment fund contribution credit Repealed
- 43.65.020 Taxpayer's duties
- 43.65.030 Application for renewals
- 43.65.040 Limitation Repealed
- 43.65.050 Violations and penalties Repealed
- 43.65.060 Definitions
Chapter 70 - Alaska Business License Act16 sections
- 43.70.010 Exemptions Repealed
- 43.70.020 License required; application
- 43.70.025 Bond or cash deposit required for an oil or gas business
- 43.70.028 Claims against an oil or gas business
- 43.70.030 Levy and computation of license fee
- 43.70.040 Review and determination of license tax Repealed
- 43.70.050 Appeals Repealed
- 43.70.060 Civil penalty Repealed
- 43.70.070 Security Repealed
- 43.70.075 License endorsement
- 43.70.080 Disposal of money
- 43.70.090 Regulations
- 43.70.100 Penal provisions Repealed
- 43.70.105 Exemptions
- 43.70.110 Definitions
- 43.70.120 Short title
Chapter 75 - Fisheries Business License and Taxes26 sections
Article 1 - Taxes and Licenses
- 43.75.010 Fisheries business licenses Repealed
- 43.75.011 Fisheries business license
- 43.75.015 Fisheries business tax
- 43.75.017 Exclusion from fisheries business tax
- 43.75.018 Fisheries business education credit. [See delayed repeal note.]
- 43.75.019 Alaska veterans' memorial endowment fund contribution credit Repealed
- 43.75.020 Application for license
- 43.75.030 Filing return and payment of tax
- 43.75.032 Tax credit for scholarship contributions
- 43.75.034 Tax credit report Repealed
- 43.75.035 Salmon and herring product development tax credit
- 43.75.036 Salmon utilization tax credit Repealed
- 43.75.037 Fisheries product development tax credit
- 43.75.050 Violations and penalties Repealed
- 43.75.055 Security for collection of taxes
- 43.75.060 Cold storage and other fish processors Repealed
Article 2 - Fisheries Products Sold Outside Taxing Jurisdiction
Article 3 - Refunds to Local Governments
Article 4 - General Provisions
Chapter 76 - Fisheries Taxes and Assessments48 sections
Article 1 - Salmon Enhancement Tax
- 43.76.001 Thirty percent salmon enhancement tax
- 43.76.002 Twenty percent salmon enhancement tax
- 43.76.003 Ten percent salmon enhancement tax
- 43.76.004 Nine percent salmon enhancement tax
- 43.76.005 Eight percent salmon enhancement tax
- 43.76.006 Seven percent salmon enhancement tax
- 43.76.007 Six percent salmon enhancement tax
- 43.76.008 Five percent salmon enhancement tax
- 43.76.009 Four percent salmon enhancement tax
- 43.76.010 Three percent salmon enhancement tax
- 43.76.011 Two percent salmon enhancement tax
- 43.76.012 One percent salmon enhancement tax
- 43.76.013 Fifteen percent salmon enhancement tax
- 43.76.015 Election to approve or terminate salmon enhancement tax
- 43.76.020 Termination of salmon enhancement tax
- 43.76.025 Collection of tax and disposition of proceeds
- 43.76.028 Liability for tax on salmon shipped from state
- 43.76.030 Accounting of financing received as a result of the salmon enhancement tax Repealed
- 43.76.035 Exemption
- 43.76.040 Definition
- 43.76.110 Salmon marketing tax; Collection of tax; Definition Repealed
Article 2 - Dive Fishery Management Assessment
- 43.76.150 Dive fishery management assessment
- 43.76.160 Election to approve, amend, or terminate dive fishery management assessment
- 43.76.170 Amendment of dive fishery management assessment
- 43.76.180 Termination of dive fishery management assessment
- 43.76.190 Collection of assessment
- 43.76.200 Funding for qualified regional dive fishery development associations
- 43.76.210 Definitions
Article 3 - Salmon Fishery Assessment
- 43.76.220 Salmon fishery assessment
- 43.76.230 Election to approve, amend, or terminate salmon fishery assessment
- 43.76.240 Amendment of salmon fishery assessment
- 43.76.250 Termination of salmon fishery assessment
- 43.76.260 Collection of assessment
- 43.76.270 Funding for qualified salmon fishery associations
- 43.76.280 Definitions
Article 4 - Permit Buy-Back Assessment
Article 5 - Seafood Development Tax
- 43.76.350 Two percent seafood development tax
- 43.76.355 One and one-half percent seafood development tax
- 43.76.360 One percent seafood development tax
- 43.76.365 One-half percent seafood development tax
- 43.76.370 Election to approve, amend, or terminate seafood development tax
- 43.76.375 Termination of seafood development tax
- 43.76.380 Liability for tax on fishery resources sold to a buyer
- 43.76.385 Liability for tax on fishery resources shipped from the state
- 43.76.390 Exemption
- 43.76.399 Definitions
Chapter 77 - Fishery Resource Landing Tax12 sections
- 43.77.010 Landing tax
- 43.77.015 Obligations and payments under fishery cooperative contracts
- 43.77.020 Filing return and payment of tax
- 43.77.030 Credit for other taxes paid
- 43.77.035 Tax credit for scholarship contributions
- 43.77.040 Credit for approved contributions
- 43.77.045 Fisheries resource landing tax education credit. [See delayed repeal note.]
- 43.77.046 Alaska veterans' memorial endowment fund contribution credit Repealed
- 43.77.050 Separate accounting
- 43.77.060 Revenue sharing
- 43.77.070 Regulations
- 43.77.200 Definitions
Chapter 80 - Salmon Price Reports12 sections
- 43.80.010 43.80.010 Repealed
- 43.80.015 43.80.015 Repealed
- 43.80.020 Prosecution for failure to secure license Repealed
- 43.80.030 Production of license Repealed
- 43.80.035 Reporting of salmon prices Repealed
- 43.80.040 43.80.040 Repealed
- 43.80.050 Reporting of wholesale salmon prices
- 43.80.055 Wholesale price averages; Alaska salmon price report
- 43.80.060 Report to the legislature
- 43.80.065 Confidentiality of reports
- 43.80.095 Penalty
- 43.80.100 Definitions
Chapter 82 - Alaska Stranded Gas Development Act39 sections
Article 1 - Contracts for Payments in Lieu of Other Taxes
Article 2 - Qualification and Application Procedures
- 43.82.100 Qualified project
- 43.82.110 Qualified sponsor or qualified sponsor group
- 43.82.120 Applications
- 43.82.130 Qualified project plan
- 43.82.140 Review of applications and determination of qualifications
- 43.82.150 Actions challenging determinations on applications
- 43.82.160 Multiple applications for similar or competing qualified projects
- 43.82.170 Application deadline
- 43.82.180 Withdrawal of applications
Article 3 - Contract Development
- 43.82.200 Contract development
- 43.82.210 Contract terms relating to payment in lieu of one or more taxes
- 43.82.220 Contract terms relating to royalty
- 43.82.230 Contract terms relating to hiring of Alaska residents and contracting with Alaska businesses
- 43.82.240 Use of an independent contractor
- 43.82.250 Term of contract; effective date
- 43.82.260 Change of parties to an application or a contract; assignment of interests
- 43.82.270 Project plans and work commitments
Article 4 - Requests for Information; Confidentiality; Disclosure of Information
Article 5 - Contract Review, Approval, and Termination
- 43.82.400 Preliminary findings and determination regarding the contract
- 43.82.410 Notice and comment regarding the contract
- 43.82.420 Coordination of public and legislative review
- 43.82.430 Final findings, determination, and proposed amendments; execution of the contract
- 43.82.435 Legislative authorization
- 43.82.440 Judicial review
- 43.82.445 Administrative termination of a contract
Article 6 - Municipal Participation
Article 7 - Miscellaneous Provisions
Article 8 - General Provisions
Chapter 85 - Borrowing in Anticipation of Revenues1 section
Chapter 90 - Alaska Gasline Inducement Act32 sections
Article 1 - Inducement to Construction of a Natural Gas Pipeline in This State
Article 2 - Alaska Gasline Inducement Act License
- 43.90.100 Gas project
- 43.90.110 Natural gas pipeline project construction inducement
- 43.90.120 Request for applications for the license
- 43.90.130 Application requirements
- 43.90.140 Initial application review; additional information requests; complete applications
- 43.90.150 Proprietary information and trade secrets
- 43.90.160 Notice, review, and comment
- 43.90.170 Application evaluation and ranking
- 43.90.180 Notice to the legislature of intent to issue license; denial of license
- 43.90.190 Legislative approval; issuance of license
- 43.90.200 Certification by regulatory authority and project sanction
- 43.90.210 Amendment of or modification to the project plan
- 43.90.220 Records, reports, conditions, and audit requirements
- 43.90.230 License violations; damages
- 43.90.240 Abandonment of project
- 43.90.250 Alaska Gasline Inducement Act coordinator
- 43.90.260 Expedited review and action by state agencies