Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.20.340
Definitions
In this chapter,
# (1)
"bank" means a financial institution including a national banking association;
# (2)
"corporation" includes an association, joint-stock company, and an insurance company;
# (3)
"fiscal year" means an accounting period of 12 months ending on the last day of a month other than December;
# (4)
"includes" and "including" when used in a definition do not exclude other things otherwise within the meaning of the word defined;
# (5)
"Internal Revenue Code" means the Internal Revenue Code of the United States (26
U.S.C.) as the code exists now or as hereafter amended, as the code and amendments apply to the normal taxes and surtax on net incomes, which amendments are operative for the purposes of this chapter as of the time they became operative or will become operative under federal law;
# (6)
"part-year resident" means an individual who enters or leaves the state during the taxable year and who has resided or was domiciled in the state for a period of less than 12 months during the taxable year;
# (7)
"person" means an individual, a trust or estate, or partnership, or a corporation;
# (8)
"taxable year" means the calendar year or the fiscal year ending during the calendar year upon the basis of which the net income is computed under this chapter; "taxable year" includes, in the case of a return made for a fractional part of a year under this chapter, the period for which the return is made;
# (9)
"taxpayer" means a person subject to a tax imposed by this chapter;
# (10)
"trade or business" includes the engaging in or carrying on of a trade, business, profession, vocation, employment, and rendition of services or commercial activity and includes the performance of the function of a public office.
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