Title 43 — Revenue and Taxation
36 chapters · 668 sections in this title.
AS 43.20.190 Publicity. [Repealed, § 3 ch 166 SLA 1976. For law on disclosure of tax returns and reports, see AS 43.05.230.]
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[Repealed or reserved.]
AS 43.20.200 Review and assessment.
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(a) As soon as practicable after a return is filed, the department may examine it and determine the correct amount of the tax. If an error is disclosed by the examination, the department shall so notify the taxpayer by first-class mail. The taxpayer may petition for redeterminati…
AS 43.20.210 Additional penalty tax. [Repealed, § 3 ch 166 SLA 1976. For civil penalty, see AS 43.05.220.]
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[Repealed or reserved.]
AS 43.20.215 Penalty for late payment of refund. [Repealed, § 10 ch 1 SSSLA 1980.]
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Article 4. Enforcement.
AS 43.20.220 Enforcement. [Repealed, § 45 ch 113 SLA 1980. For current law, see AS 43.10.032.]
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[Repealed or reserved.]
AS 43.20.230 Lien. [Repealed, § 4 ch 94 SLA 1976. For current law, see AS 43.10.035.]
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[Repealed or reserved.]
AS 43.20.240 Recording lien and certificate of discharge. [Repealed, § 45 ch 113 SLA 1980. For current law, see AS 43.10.042.]
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[Repealed or reserved.]
AS 43.20.250 Action to enforce lien.
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In a case where there is a refusal or neglect to pay a tax, including interest, penalty, additional amount, or addition to the tax, together with additional costs that accrue, the attorney general, at the request of the department may file an action in the superior court to enfor…
AS 43.20.260 Suspension of licenses. [Repealed, § 45 ch 113 SLA 1980. For current law, see AS 43.10.045.]
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[Repealed or reserved.]
AS 43.20.270 Distraint on property.
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(a) The department may collect taxes, with interest, penalties, and other additional amounts permitted by law, by distraint and sale, in the manner provided in this section, of the property of a person liable to pay the taxes, interest, penalties, or other additional amounts, who…
AS 43.20.275 Definitions for AS 43.20.250 — 43.20.270.
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Article 5. General Provisions. In AS 43.20.250 — 43.20.270, (1) “property” means all property, real and personal, tangible and intangible, a right, title, or interest to property, and, without limitation, stocks, securities, bank accounts, and evidences of debt; (2) “taxes” inclu…
AS 43.20.280 Taxpayers' remedies. [Repealed, § 3 ch 166 SLA 1976. For current law, see AS 43.05.240.]
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[Repealed or reserved.]
AS 43.20.290 Exclusive state authority.
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No tax may be levied and collected upon the net income of resident or nonresident individuals by a general law city or by a home rule city or any other political subdivision of the state.
AS 43.20.300 References to Internal Revenue Code.
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(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 re…
AS 43.20.310 Secs. 43.20.310 , 43.20.320. Taxable years to which applicable; arrangement and classification. [Repealed, § 62 ch 21 SLA 1991.]
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[Repealed or reserved.]
AS 43.20.330 Penalties. [Repealed, § 3 ch 169 SLA 1972.]
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[Repealed or reserved.]
AS 43.20.335 Penalties. [Repealed, § 46 ch 113 SLA 1980. For current law, see AS 43.05.220 and 43.05.290.]
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[Repealed or reserved.]
AS 43.20.340 Definitions.
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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 mont…
AS 43.20.350 Short title.
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This chapter may be cited as the Alaska Net Income Tax Act.