36 chapters · 506 sections in this title.
AS 43.65.010 Mining license; mining license tax.
3.8K chars
(a) A person prosecuting or attempting to prosecute, or engaging in the business of mining in the state shall obtain a license from the department. All new mining operations are exempt from the tax levied by this chapter for three and one-half years after production begins. (b) T…
AS 43.65.018 Mining business education credit.
6.9K chars
(a) A person engaged in the business of mining in the state is allowed a credit against the tax due under this chapter for (1) contributions of cash or equipment accepted for direct instruction, research, and educational support purposes, including library and museum acquisitions…
AS 43.65.020 Taxpayer's duties.
3.0K chars
(a) A person subject to tax under this chapter shall make a return stating specifically the items of gross income from the property, including royalty received and the deductions and credits allowed by this chapter and the exploration incentive credit authorized by AS 27.30, and …
AS 43.65.030 Application for renewals.
0.1K chars
Application for renewal of a mining license shall be made before May 1 of each year.