Alaska § 23.20.403 - Voluntary income tax withholding.
Full text of Alaska Alaska Statutes § 23.20.403 — Voluntary income tax withholding., with citation guidance and answers to common questions.
§ 23.20.403. Voluntary income tax withholding.
(a) When an individual files a new claim for unemployment compensation, the department shall advise the individual that (1) unemployment compensation benefits are subject to federal income tax;
(2) federal requirements exist pertaining to estimated federal tax payments;
(3) the individual may elect to have federal income tax deducted and withheld from the individual's payment of unemployment compensation benefits at the amount specified in 26 U.S.C. (Internal Revenue Code); and
(4) the individual is permitted to change a previously elected status for the withholding of federal income tax.
(b) Amounts deducted for federal income taxes and withheld from unemployment compensation benefits shall remain in the unemployment fund until transferred to the federal Internal Revenue Service as payment of federal income tax.
(c) The department shall comply with legal requirements of the federal Department of Labor and the Internal Revenue Service regarding the deduction and withholding of federal income tax.
Source: official Alaska text · Last verified 2026-08-27
Frequently Asked Questions About Alaska § 23.20.403
What does Alaska Statutes § 23.20.403 cover?
Section 23.20.403 ("Voluntary income tax withholding.") is part of the Alaska Statutes, the codified statutory law of Alaska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alaska § 23.20.403?
A common citation format is "Alaska Statutes § 23.20.403" (Alaska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alaska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alaska official source linked on this page or consult a licensed Alaska attorney.
How does Alaska § 23.20.403 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alaska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alaska.