Title 43 — Revenue and Taxation
36 chapters · 668 sections in this title.
AS 43.20.240 Recording lien and certificate of discharge. [Repealed, § 45 ch 113 SLA 1980. For current law, see AS 43.10.042.]
0.0K chars
[Repealed or reserved.]
AS 43.20.250 Action to enforce lien.
0.9K chars
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 [Repealed, § 45 ch 113 SLA 1980.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.]
0.0K chars
[Repealed or reserved.]
AS 43.20.270 Distraint on property.
11.5K chars
(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.
0.3K chars
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 [Repealed, § 3 ch 166 SLA 1976.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.]
0.0K chars
[Repealed or reserved.]
AS 43.20.290 Exclusive state authority.
0.2K chars
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.
0.7K chars
(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 [Repealed, § 62 ch 21 SLA 1991.]
0.0K chars
[Repealed or reserved.]
AS 43.20.330 Penalties. [Repealed, § 3 ch 169 SLA 1972.]
0.0K chars
[Repealed or reserved.]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 [Repealed, § 46 ch 113 SLA 1980.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.]
0.0K chars
[Repealed or reserved.]
AS 43.20.340 Definitions.
1.7K chars
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.
0.1K chars
This chapter may be cited as the Alaska Net Income Tax Act.
AS 43.23.005 Eligibility.
4.5K chars
(a) An individual is eligible to receive one permanent fund dividend each year in an amount to be determined under AS 43.23.025 if the individual (1) applies to the department; (2) is a state resident on the date of application; (3) was a state resident during the entire qualifyi…
AS 43.23.008 Allowable absences.
5.5K chars
(a) Subject to (b) and (d) of this section, an otherwise eligible individual who is absent from the state during the qualifying year remains eligible for a current year permanent fund dividend if the individual was absent (1) receiving secondary or postsecondary education on a fu…
AS 43.23.010 Eligibility for permanent fund dividend. [Repealed, § 22 ch 102 SLA 1982.]
0.0K chars
[Repealed or reserved.]
AS 43.23.011 Application period.
1.4K chars
(a) An application for a permanent fund dividend shall be filed during the period that begins January 1 and ends March 31 of that dividend year. (b) An otherwise eligible individual may apply for a current year dividend after March 31 of that year if the individual was eligible d…
AS 43.23.015 Application and proof of eligibility.
5.3K chars
(a) The commissioner shall adopt regulations under the Administrative Procedure Act (AS 44.62) for determining the eligibility of individuals for permanent fund dividends. The commissioner may require an individual to provide proof of eligibility, and the commissioner may use oth…
AS 43.23.016 Voter registration. [Renumbered as AS 43.23.101.]
0.0K chars
[Repealed or reserved.]
AS 43.23.017 Applicant information confidential. [Renumbered as AS 43.23.110.]
0.0K chars
[Repealed or reserved.]
AS 43.23.020 Proof of eligibility. [Repealed, § 22 ch 102 SLA 1982.]
0.0K chars
[Repealed or reserved.]
AS 43.23.021 Delayed payment of certain dividends.
1.6K chars
(a) Notwithstanding other provisions regarding the payment of permanent fund dividends, if an individual is required to register as a sex offender or child kidnapper under AS 12.63 and has not registered or has not completed the required periodic verifications or notices required…
AS 43.23.025 Amount of dividend.
1.5K chars
(a) By October 1 of each year, the commissioner shall determine the value of each permanent fund dividend for that year by (1) determining the total amount available for dividend payments, which equals (A) the amount of income of the Alaska permanent fund transferred to the divid…
AS 43.23.028 Public notice.
3.0K chars
(a) By October 1 of each year, the commissioner shall give public notice of the value of each permanent fund dividend for that year and notice of the information required to be disclosed under (3) of this subsection. In addition, the stub attached to each individual dividend disb…
AS 43.23.030 Amount of dividend. [Repealed, § 22 ch 102 SLA 1982.]
0.0K chars
[Repealed or reserved.]
AS 43.23.033 Subpoena power. [Renumbered as AS 43.23.260.]
0.0K chars
[Repealed or reserved.]
AS 43.23.035 Penalties and enforcement. [Renumbered as AS 43.23.270.]
0.0K chars
Article 2. Administration.
AS 43.23.040 Penalties and enforcement. [Repealed, § 22 ch 102 SLA 1982.]
0.0K chars
[Repealed or reserved.]
AS 43.23.045 Dividend fund.
0.7K chars
(a) The dividend fund is established as a separate fund in the state treasury. The dividend fund shall be administered by the commissioner and shall be invested by the commissioner in the same manner as provided in AS 37.10.070. (b) [Repealed, § 29 ch 134 SLA 1992.] (c) [Repealed…
AS 43.23.048 Restorative justice account.
1.8K chars
(a) The restorative justice account is created as a separate account in the dividend fund. The commissioner shall transfer from the dividend fund to the restorative justice account each fiscal year an amount equal to the amount that would have been paid during the previous fiscal…
AS 43.23.050 Dividend fund established. [Repealed, § 22 ch 102 SLA 1982.]
0.0K chars
[Repealed or reserved.]
AS 43.23.055 Duties of the department.
3.3K chars
The department shall (1) annually pay permanent fund dividends from the dividend fund; (2) subject to AS 43.23.011 and (8) of this section, adopt regulations under AS 44.62 (Administrative Procedure Act) that establish procedures and time limits for claiming a permanent fund divi…
AS 43.23.060 Duties of the department. [Repealed, § 22 ch 102 SLA 1982.]
0.0K chars
[Repealed or reserved.]
AS 43.23.062 Contributions from dividends. [Renumbered as AS 43.23.130.]
0.0K chars
[Repealed or reserved.]
AS 43.23.065 Exemption of and levy on permanent fund dividends. [Renumbered as AS 43.23.140.]
0.0K chars
[Repealed or reserved.]
AS 43.23.066 Claims on reimbursement for court-ordered treatment. [Renumbered as AS 43.23.150.]
0.0K chars
[Repealed or reserved.]
AS 43.23.067 Claims of defaulted education loans. [Renumbered as AS 43.23.160.]
0.0K chars
[Repealed or reserved.]
AS 43.23.068 Claims on defaulted public assistance overpayment. [Renumbered as AS 43.23.170.]
0.0K chars
[Repealed or reserved.]
AS 43.23.069 Assignments. [Renumbered as AS 43.23.200.]
0.0K chars
[Repealed or reserved.]
AS 43.23.070 Exemption of permanent fund dividends. [Repealed, § 22 ch 102 SLA 1982.]
0.0K chars
[Repealed or reserved.]
AS 43.23.071 Fees for processing claims and assignments. [Renumbered as AS 43.23.210.]
0.0K chars
[Repealed or reserved.]
AS 43.23.072 Claims for amounts owed under the Alaska Employment Security Act. [Renumbered as AS 43.23.180.]
0.0K chars
[Repealed or reserved.]
AS 43.23.073 Claims of the University of Alaska. [Renumbered as AS 43.23.190.]
0.0K chars
[Repealed or reserved.]
AS 43.23.075 Eligibility for public assistance. [Renumbered as AS 43.23.240.]
0.0K chars
[Repealed or reserved.]
AS 43.23.080 Eligibility for state public assistance payments. [Repealed, § 22 ch 102 SLA 1982.]
0.0K chars
[Repealed or reserved.]
AS 43.23.085 Eligibility for state programs. [Renumbered as AS 43.23.250.]
0.0K chars
[Repealed or reserved.]
AS 43.23.090 Tax exemption. [Repealed, § 22 ch 102 SLA 1982.]
0.0K chars
[Repealed or reserved.]
AS 43.23.095 Definitions. [Renumbered as AS 43.23.295.]
0.0K chars
[Repealed or reserved.]
AS 43.23.100 Definitions. [Repealed, § 22 ch 102 SLA 1982.]
0.0K chars
[Repealed or reserved.]
AS 43.23.101 Voter registration.
0.0K chars
[Repealed or reserved.]