Alaska Code — 43
Browse 508 sections in division 43 of the Alaska code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 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.
- § 43.05.130. Penalty.
- § 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.
- § 43.05.200. Application for and receipt of funds due from United States.
- § 43.05.210. Funds received under the Federal Mineral Leasing Act. [Repealed, § 70 ch 14 SLA 1987.]
- § 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.
- § 43.05.260. 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.
- § 43.05.405. Jurisdiction.
- § 43.05.420. Administration.
- § 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.
- § 43.08.010. Borrowing in anticipation of revenues permitted.
- § 43.08.020. Issuance and payment of notes.
- § 43.08.030. Security and payment.
- § 43.08.035. Annual appropriation.
- § 43.08.040. Sale of notes.
- § 43.08.050. Execution of notes.
- § 43.08.060. Decision.
- § 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.
- § 43.10.042. Recording lien and certificate of discharge.
- § 43.10.045. Suspension of licenses.
- § 43.10.060. Use as evidence.
- § 43.10.070. Reciprocity in collection of taxes.
- § 43.10.080. Definition of taxes.
- § 43.10.170. Agent for service of process.
- § 43.10.210. Recovery of overpayments and protested payments.
- § 43.19.010. Compact.
- § 43.19.020. Commissioner of revenue to represent department.
- § 43.19.030. Consulting committee.
- § 43.19.040. Advisory committee.
- § 43.19.050. Interstate audits.
- § 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.
- § 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.
- § 43.20.036. Federal tax deductions and credits.
- § 43.20.040. Income from sources in the state.
- § 43.20.042. Special industrial incentive investment tax credits.
- § 43.20.044. Exploration credits.
- § 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.
- § 43.20.053. Qualified in-state oil refinery infrastructure expenditures tax credit.
- § 43.20.073. [Renumbered as AS 43.20.145 .]
- § 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.
- § 43.20.149. Highly digitized businesses tax revenue. [See conditional effective date note].
- § 43.20.150. Definitions. [Repealed, § 45 ch 113 SLA 1980.]
- § 43.20.160. Administration.
- § 43.20.200. Review and assessment.
- § 43.20.215. Penalty for late payment of refund. [Repealed, § 10 ch 1 SSSLA 1980.]
- § 43.20.250. Action to enforce lien.
- § 43.20.270. Distraint on property.
- § 43.20.275. Definitions for AS 43.20.250 — 43.20.270.
- § 43.20.290. Exclusive state authority.
- § 43.20.300. References to Internal Revenue Code.
- § 43.20.340. Definitions.
- § 43.20.350. Short title.
- § 43.23.005. Eligibility.
- § 43.23.008. Allowable absences.
- § 43.23.011. Application period.
- § 43.23.015. Application and proof of eligibility.
- § 43.23.021. Delayed payment of certain dividends.
- § 43.23.025. Amount of dividend.
- § 43.23.028. Public notice.
- § 43.23.035. Penalties and enforcement. [Renumbered as AS 43.23.270 .]
- § 43.23.045. Dividend fund.
- § 43.23.048. Restorative justice account.
- § 43.23.055. Duties of the department.
- § 43.23.101. Voter registration.
- § 43.23.110. Applicant information confidential.
- § 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.
- § 43.23.220. Education endowment fund.
- § 43.23.230. Dividend raffle fund; dividend donations to the dividend raffle fund; drawing.
- § 43.23.240. Eligibility for public assistance.
- § 43.23.250. Eligibility for state programs.
- § 43.23.260. Subpoena power.
- § 43.23.270. Penalties and enforcement.
- § 43.23.295. Definitions.
- § 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.
- § 43.31.091. Actions by or against department.
- § 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.
- § 43.31.181. Receipts for taxes.
- § 43.31.191. Failure to pay tax.
- § 43.31.201. Tax payable from entire estates and third persons.
- § 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.
- § 43.31.280. 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.
- § 43.31.400. Effectiveness of chapter.
- § 43.31.410. Exemptions.
- § 43.31.420. Definitions.
- § 43.31.430. Short title.
- § 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.
- § 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.
- § 43.40.030. Refund of the motor fuel tax for nonhighway use.
- § 43.40.035. Other refunds and credits.
- § 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.
- § 43.40.092. 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.
- § 43.50.010. 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.
- § 43.50.090. Tax imposed.
- § 43.50.100. Unlicensed possession or sale.
- § 43.50.105. Restrictions on shipping or transporting cigarettes.
- § 43.50.130. Records.
- § 43.50.140. Disposition of proceeds.
- § 43.50.150. Administration and regulatory authority; cooperation with municipalities.
- § 43.50.170. Definitions.
- § 43.50.180. Short title.
- § 43.50.190. Additional tax levy on cigarettes.
- § 43.50.200. Nonparticipating manufacturer equity excise tax.
- § 43.50.300. Excise tax levied.
- § 43.50.310. Exemptions.
- § 43.50.320. Licensing.
- § 43.50.335. Tax credits and refunds.
- § 43.50.340. Records.
- § 43.50.350. Disposition of proceeds.
- § 43.50.370. Regulations.
- § 43.50.390. Definitions.
- § 43.50.400. Sale or distribution of cigarettes; prohibitions.
- § 43.50.410. Imported cigarettes: requirements.
- § 43.50.420. Enforcement.
- § 43.50.430. Applicability.
- § 43.50.450. Definitions.
- § 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.
- § 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.
- § 43.50.550. 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.
- § 43.50.600. 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.
- § 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.
- § 43.50.740. Manufacturer price list.
- § 43.50.750. Contracts in violation of law are illegal.
- § 43.50.780. Injunction.
- § 43.50.790. Administration of AS 43.50.710 — 43.50.849; regulations.
- § 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.
- § 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.
- § 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.
- § 43.52.255. Tax reduction for local levies.
- § 43.52.260. Periodic report.
- § 43.52.295. Definitions.
- § 43.55.011. Oil and gas production tax.
- § 43.55.014. Payment in gas of tax for gas.
- § 43.55.017. Relation to other taxes.
- § 43.55.019. Oil or gas producer education credit.
- § 43.55.020. Payment of tax.
- § 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.
- § 43.55.075. Limitation on assessment and amended returns.
- § 43.55.080. Collection and deposit of revenue.
- § 43.55.090. Refunds.
- § 43.55.110. Administration.
- § 43.55.135. Measurement.
- § 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.
- § 43.55.201. Surcharge levied.
- § 43.55.211. Use of revenue derived from surcharge.