Alaska Administrative Code

Notes 15 AAC 19.9030 Repealed 5/24/78. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 19.9040 Repealed 5/24/78. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 19.9050 Repealed 5/24/78. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 19.9060 Repealed 5/24/78. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 19.9070 Repealed 5/24/78. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 19.9080 Repealed 5/24/78. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 19.9090 Repealed 5/24/78. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 19.9100 Repealed 5/24/78. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 19.9110 Repealed 5/24/78. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 19.9120 Repealed 5/24/78. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 19.9130 Repealed 5/24/78. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 19.9140 Repealed 5/24/78. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 19.9150 Repealed 5/24/78. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 19.9160 Repealed 5/24/78. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 19.9170 Repealed 5/24/78. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 19.9180 Repealed 5/24/78. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 19.9190 Repealed 5/24/78. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 19.9200 Repealed 5/24/78. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 19.9210 Repealed 5/24/78. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 19.9220 Repealed 5/24/78. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 19.9230 Repealed 5/24/78. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 19.9240 Repealed 5/24/78. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 19.9250 Repealed 5/24/78. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 19.9260 Repealed 5/24/78. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 19.9270 Repealed 5/24/78. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 19.9280 Repealed 5/24/78. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 19.9290 Repealed 5/24/78. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 19.9300 Repealed 5/24/78. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 20.010 Eff. 1/12/64, Register 12; repealed 3/6/98, Register 145 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be …

Notes 15 AAC 20.020 Eff. 1/12/64, Register 12; am 5/14/80, Register 74; repealed 3/6/98, Register 145 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More com…

Notes 15 AAC 20.030 Eff. 6/2/75, Register 54; am 11/2/75, Register 56; am 7/5/79, Register 71; am 5/14/80, Register 74; repealed 3/6/98, Register 145 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent v…

Notes 15 AAC 20.040 Eff. 1/12/64, Register 12; am 5/14/80, Register 74; am 8/30/80, Register 75; repealed 3/6/98, Register 145 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior qu…

Notes 15 AAC 20.042 Eff. 10/9/80, Register 76; am 2/1/81, Register 77; am 6/2/82, Register 82; repealed 3/6/98, Register 145 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quar…

Notes 15 AAC 20.044 Eff. 10/9/80, Register 76; am 2/1/81, Register 77; am 6/2/82, Register 82; repealed 3/6/98, Register 145 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quar…

Notes 15 AAC 20.046 Eff. 10/9/80, Register 76; am 2/1/81, Register 77; am 6/2/82, Register 82; repealed 3/6/98, Register 145 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quar…

Relocated 4/14/82. Notes 15 AAC 20.050 Effective April 14, 1982, 15 AAC 20.050 was relocated to 15 AAC 20.300. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release.…

Notes 15 AAC 20.060 Eff. 7/2/77, Register 62; repealed 3/6/98, Register 145 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be a…

Notes 15 AAC 20.070 Eff. 7/2/77, Register 62; repealed 3/6/98, Register 145 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be a…

Notes 15 AAC 20.080. - 15 AAC 20.090 Eff. 3/6/98, Register 145, the regulations attorney deleted reserved sections 15 AAC 20.080 - 15 AAC 20.090. The Department of Revenue did not adopt regulations under these sections. State regulations are updated quarterly; we currently have t…

(a) Each taxpayer shall file a return except that two or more taxpayers that engage in a unitary business and that join in filing a consolidated federal return shall file a consolidated Alaska return. (b) Two or more taxpayers that do not join in a consolidated federal return may…

(a) For tax years beginning after June 30, 1980, a taxpayer may apply as a credit against his tax liability computed under AS 43.20 18 percent of the investment credit allowed under Internal Revenue Code section 38 upon only the first $20,000,000 of qualified investment put into …

Notes 15 AAC 20.120 Eff. 3/28/82, Register 81; repealed 3/6/98, Register 145 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be …

Notes 15 AAC 20.122 Eff. 3/28/82, Register 81; repealed 3/6/98, Register 145 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be …

Notes 15 AAC 20.124 Eff. 3/28/82, Register 81; repealed 3/6/98, Register 145 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be …

If a provision of the Internal Revenue Code that is adopted by reference under AS 43.20.021(a) refers to the highest rate of tax under Internal Revenue Code section 11 (26 U.S.C. 11), a taxpayer shall use the highest rate of tax specified under AS 43.20.011(e). Notes 15 AAC 20.13…

(a) The Alaska alternative minimum tax is 18 percent of the applicable alternative minimum federal tax determined under (b) and (c) of this section and is in addition to, and independent of, the income tax imposed at the rates set out by AS 43.20.011(e). (b) The applicable altern…

(a) A taxpayer's net capital gain may be taxed at the alternative tax rate as provided in AS 43.20.021(c). A taxpayer may not deduct its net capital loss in determining taxable income. A taxpayer shall carry back or carry forward its net capital loss in accordance with Internal R…

(a) A credit may be attributed to Alaska only if the credit is claimed on a federal return. For purposes of this section, a federal credit is generated in the year it is originally claimed on a federal return. A federal credit need not be applied to reduce federal tax in the year…

Notes 15 AAC 20.150 Eff. 10/25/2015, Register 216, January 2016 ; repealed 9/20/2020,Register 235, October 2020 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release…

(a) A waiver of the electronic filing requirement granted by the United States Internal Revenue Service will be accepted by the department as a waiver to the requirement to electronically file a return under this chapter. The corporation or partnership must notify the department …