Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.20.300
References to Internal Revenue Code
# (a)
The provisions of the Internal Revenue Code as now in effect or hereafter amended mentioned in this chapter are incorporated in this chapter by reference and have effect as though fully set out in this chapter.
# (b)
When portions of the Internal Revenue Code incorporated by reference as provided in (a) of this section refer to rules and regulations adopted by the United States Commissioner of Internal Revenue, or hereafter adopted, they are regarded as regulations adopted by the department under and in accord with the provisions of this chapter, unless and until the department adopts specific regulations in place of them conformable with this chapter.
Source: official source document (full Title 43 PDF)
In this chapter (40 sections)
- 43.20.053 · Qualified in-state oil refinery infrastructure expenditures…
- 43.20.060 · Direct allocation
- 43.20.061 · Credit for taxes paid another state
- 43.20.065 · 43.20.065
- 43.20.070 · Employees of interstate carriers
- 43.20.071 · 43.20.071
- 43.20.072 · 43.20.072
- 43.20.073 · 43.20.073
- 43.20.080 · Allocation of nonbusiness income; net rents and royalties;…
- 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
- 43.20.160 · Administration
- 43.20.170 · Collection of income tax at source
- 43.20.172 · Information required of fish processors and buyers
- 43.20.173 · Collection of income tax at source for fish and fish…
- 43.20.180 · Credits against tax
- 43.20.190 · Publicity
- 43.20.200 · Review and assessment
- 43.20.210 · Additional penalty tax
- 43.20.215 · Penalty for late payment of refund
- 43.20.220 · Enforcement
- 43.20.230 · Lien
- 43.20.240 · Recording lien and certificate of discharge
- 43.20.250 · Action to enforce lien
- 43.20.260 · Suspension of licenses
- 43.20.270 · Distraint on property
- 43.20.275 · Definitions for AS 43.20.250 - 43.20.270
- 43.20.280 · Taxpayers' remedies
- 43.20.290 · Exclusive state authority
- 43.20.300 · References to Internal Revenue Code
- 43.20.310 · Taxable years to which applicable; arrangement and…
- 43.20.330 · Penalties
- 43.20.335 · Penalties
- 43.20.340 · Definitions
- 43.20.350 · Short title