Title 43 — Revenue and Taxation
36 chapters · 668 sections in this title.
AS 43.31.340 Interpretation and construction.
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When not otherwise provided for in this chapter, the rules of interpretation and construction applicable to the estate and inheritance tax laws of the United States apply to and shall be followed in the interpretation of this chapter.
AS 43.31.350 Failure to produce records.
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A person who fails to comply with any duty imposed upon the person by this chapter, or who, having possession or control of any record, file or paper, containing or supposed to contain information concerning the estate of the decedent, or having possession or control of any prope…
AS 43.31.360 Secs. 43.31.360 — 43.31.390. Failure to make return; false return or return statement; tax evasion. [Repealed, § 46 ch 113 SLA 1980. For criminal penalties, see AS 43.05.290.]
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[Repealed or reserved.]
AS 43.31.400 Effectiveness of chapter.
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This chapter shall remain in force and effect so long as the government of the United States retains in full force and effect as a part of the revenue laws of the United States a federal estate tax, and this chapter shall cease to be operative when the government of the United St…
AS 43.31.410 Exemptions.
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The tax imposed under the inheritance and estate tax laws of this state in respect to personal property, except tangible property having an actual situs in this state, is not payable (1) if the transferer at the time of death was a resident of a state or territory of the United S…
AS 43.31.420 Definitions.
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In this chapter, (1) “decedent” includes the testator, intestate grantor, bargainor, vendor, or donor; (2) “executor” means the executor, administrator, or curator of the decedent, or if there is no executor, administrator, or curator appointed qualified and acting, then any pers…
AS 43.31.430 Short title.
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This chapter may be cited as the Estate Tax Law of Alaska.
AS 43.35.010 Secs. 43.35.010 — 43.35.070. Amount of tax; administration; distributor fees; operation by a minor; distribution of tax; orders and regulations; gambling not legalized. [Repealed, § 2 ch 39 SLA 1998.]
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[Repealed or reserved.]
AS 43.35.080 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 43.35.090 Definitions. [Repealed, § 2 ch 39 SLA 1998.]
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[Repealed or reserved.]
AS 43.35.100 Secs. 43.35.100 — 43.35.150. License tax; regulations and orders; manner of paying tax; refund to local governments; gambling not legalized; violations and penalties. [Repealed, § 2 ch 39 SLA 1998.]
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[Repealed or reserved.]
AS 43.35.200 Gambling activities aboard commercial vessels purportedly authorized by federal law.
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AS 43.35.200 — 43.35.220 apply to the use of playing cards, dice, roulette wheels, coin-operated instruments or machines, or other objects or instruments used, designed, or intended for gaming or gambling used in the waters under the jurisdiction of the State of Alaska on a voyag…
AS 43.35.210 Tax on gambling activities.
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There is imposed on the operator of gaming or gambling activities aboard large passenger vessels in the state a tax of 33 percent of the adjusted gross income from those activities. “Adjusted gross income” means gross income less prizes awarded and federal and municipal taxes pai…
AS 43.35.220 Disposition of receipts.
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The proceeds from the tax on gambling operations aboard commercial passenger vessels in the state's marine water shall be deposited in the large passenger vessel gaming and gambling tax account that is established as a subaccount within the commercial vessel passenger tax account…
AS 43.40.005 Refined fuel surcharge levied.
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(a) Every dealer or user of refined fuels shall pay a surcharge of $.0095 a gallon on refined fuel sold, transferred, or used in the state. (b) The following refined fuels are exempt from the surcharge imposed under this section: (1) fuel sold to a federal or state government age…
AS 43.40.007 Use of revenue derived from the refined fuel surcharge.
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The legislature may appropriate the annual estimated balance of the surcharge levied under AS 43.40.005 to the oil and hazardous substance release prevention account of the oil and hazardous substance release prevention and response fund established in AS 46.08.010. Nothing in th…
AS 43.40.010 Tax on transfers or consumption of motor fuel and expenditure of proceeds.
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(a) In addition to the surcharge levied under AS 43.40.005, there is levied a tax of eight cents a gallon on all motor fuel sold or otherwise transferred within the state, except that (1) the tax on aviation gasoline is four and seven-tenths cents a gallon; (2) the tax on motor f…
AS 43.40.013 Collection of the refined fuel surcharge and the motor fuel tax.
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Every dealer who sells or otherwise transfers refined or motor fuel in the state shall collect the surcharge and tax required in this chapter at the time of sale, and remit the total surcharge and tax collected during each calendar month of each year to the department by the last…
AS 43.40.015 Exemption from collection of tax.
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(a) A dealer who has a reasonable belief at the time of sale or transfer that fuel that is sold or transferred is not to be used as motor fuel need not collect the motor fuel tax. However, as to fuel for which the tax was not collected and for which a certificate of use was not o…
AS 43.40.020 Penalty for violation. [Repealed, § 46 ch 113 SLA 1980. For criminal penalties, see AS 43.05.290.]
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[Repealed or reserved.]
AS 43.40.025 Handling of tax in sales or transfers of motor fuel in certain credit transactions. [Repealed, § 3 ch 82 SLA 1998, effective July 1, 2008.]
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[Repealed or reserved.]
AS 43.40.030 Refund of the motor fuel tax for nonhighway use.
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(a) Except as specified in AS 43.40.010(j), a person who uses motor fuel to operate an internal combustion engine is entitled to a motor fuel tax refund of six cents a gallon if (1) the tax on the motor fuel has been paid; (2) the motor fuel is not aviation fuel, or motor fuel us…
AS 43.40.035 Other refunds and credits.
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(a) A person who resells fuel on which a surcharge under AS 43.40.005 or the tax under AS 43.40.010(a) or (b) was previously paid is entitled to a credit or refund of (1) the motor fuel tax if the resold fuel is not motor fuel and the requirements of AS 43.40.015 have been fulfil…
AS 43.40.040 Applications and permits for refund. [Repealed, § 45 ch 113 SLA 1980. For current law, see AS 43.40.050(a).]
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[Repealed or reserved.]
AS 43.40.050 Refund claim by affidavit or other documentation.
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(a) A person who claims a refund under AS 43.40.030 shall present the claim for the refund to the commissioner by affidavit upon a form provided by the commissioner. The claim shall include the name, address, and occupation of the applicant, the nature of the business of the appl…
AS 43.40.060 Separate invoices.
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The department may require the issuance of separate invoices for refined or motor fuel sold, distributed, or transferred when the invoices will be the basis for a refund claim.
AS 43.40.070 Refund warrants.
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(a) Upon approval of a refund claim of the motor fuel tax by the department, a disbursement shall be made from the highway fuel tax account in the general fund in favor of the applicant in the amount of the claim. (b) Upon approval of a refund claim of the refined fuel surcharge …
AS 43.40.080 Examination of books and records.
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(a) To determine the validity of a claim for refund, the department may examine the books and records of the claimant and the books and records of a distributor of the refined or motor fuel. The department may cancel the refund of a claimant relying on a fraudulent invoice. (b) […
AS 43.40.085 Preservation of books and records.
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Dealers and users shall preserve for three years all books and records pertaining to sales, transfers, and uses of refined or motor fuel that are subject to a surcharge or tax under this chapter.
AS 43.40.090 Criminal violation. [Repealed, § 46 ch 113 SLA 1980.]
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[Repealed or reserved.]
AS 43.40.092 Disallowance of exemption from motor fuel tax for certain fuel sold for use in jet propulsion aircraft operating in flights that continue from foreign countries.
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(a) The provisions of this section apply to disallow the exemption from the motor fuel tax for motor fuel sold for use by a dealer or used by a user in jet propulsion aircraft operating in flights that continue from foreign countries if, for motor fuel produced by a refiner, (1) …
AS 43.40.094 Qualified dealer license.
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(a) A dealer is eligible for a qualified dealer license if the dealer sells at least 50 percent of fuel acquired to unrelated persons for any combination of the following purposes: (1) resale; (2) use in heating private or commercial buildings or facilities; (3) use in jet propul…
AS 43.40.100 Definitions.
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In this chapter, (1) “dealer” means a person who sells or otherwise transfers in this state refined or motor fuel on which the surcharge or tax imposed by this chapter has not been paid; (2) “motor fuel” means fuel used in an engine for the propulsion of a motor vehicle or aircra…
AS 43.40.110 Secs. 43.40.110 — 43.40.120. Additional tax levy on transfers or consumption of motor fuel. [Repealed, § 8 ch 158 SLA 1970.]
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[Repealed or reserved.]
AS 43.43.010 Secs. 43.43.010 — 43.43.060. Disaster relief tax. [Repealed, § 1 ch 48 SLA 1969.]
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[Repealed or reserved.]
AS 43.43.110 Secs. 43.43.110 — 43.43.160. Disaster severance tax. [Repealed, § 2 ch 247 SLA 1970.]
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[Repealed or reserved.]
AS 43.50.010 License.
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(a) A person may not sell, purchase, possess, or acquire cigarettes as a manufacturer, distributor, direct-buying retailer, vending machine operator, or buyer without a license. (b) The department, upon application and payment of the fee, shall issue a license to each manufacture…
AS 43.50.020 Separate licenses.
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If a person operates more than one place of business, the person must obtain a separate license for each place of business, except that a person operating one or more cigarette vending machines is considered to have only one place of business for the purpose of a license under AS…
AS 43.50.030 License fees.
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(a) For each license issued to a manufacturer, and for each renewal, the fee is $50. (b) For each license issued to a distributor or wholesaler-distributor, and for each renewal, the fee is $50. (c) For each license issued to a vending machine operator, and for each renewal, the …
AS 43.50.035 Wholesaler-distributor license.
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(a) A person outside of this state who sells or distributes cigarettes into this state and is not required to be licensed under AS 43.50.010 may apply for a wholesaler-distributor license. (b) A person outside of this state who sells or distributes cigarettes into this state, who…
AS 43.50.040 Expiration of licenses.
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A license issued under AS 43.50.010 or 43.50.035 expires on June 30 following the date of issue. If a license is revoked, or the business for which the license is issued changes ownership or the licensee changes the place of business from the premises covered by the license, the …
AS 43.50.050 Transfer of licenses.
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A license is not assignable or transferable. However in the case of death, bankruptcy, receivership, or incompetency of the licensee, or if the business of the licensee is transferred to another by operation of law, the department may extend the license for a limited time to the …
AS 43.50.060 Refunds.
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The department may not refund the license fee upon the surrender or revocation of a license. The department may refund a license fee that is paid or collected in error. If a license is lost, destroyed, or defaced, the department may issue a duplicate license upon payment of a fee…
AS 43.50.070 Suspension or revocation of or refusal to renew a license.
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(a) The department may suspend, revoke, or refuse to renew a license issued under this chapter (1) for a negligent violation of AS 11.76.100, 11.76.106, 11.76.107, 11.76.109, or a violation of this chapter or a regulation of the department adopted under this chapter; (2) if a lic…
AS 43.50.080 Returns. [Repealed, § 20 ch 109 SLA 2003.]
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[Repealed or reserved.]
AS 43.50.090 Tax imposed.
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(a) [See contingent amendment note.] There is levied an excise tax of 38 mills on each cigarette imported or acquired in the state. The tax shall be paid through the use of stamps as provided in AS 43.50.500 — 43.50.700. A person who imports or acquires cigarettes in the state up…
AS 43.50.100 Unlicensed possession or sale.
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(a) [Repealed, § 45 ch 113 SLA 1980.] (b) [Repealed, § 3 ch 166 SLA 1976.] (c) [Repealed, § 45 ch 113 SLA 1980.] (d) A person or licensee who is in control or possession of cigarettes contrary to this chapter or who offers to sell or dispose of cigarettes to others for the purpos…
AS 43.50.105 Restrictions on shipping or transporting cigarettes.
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(a) A person who is not licensed under this chapter may not ship or cause to be shipped cigarettes to a person in this state unless the person receiving the cigarettes is (1) licensed under this chapter; (2) an operator of a customs bonded warehouse under 19 U.S.C. 1311 or 19 U.S…
AS 43.50.110 Taxpayer's remedies. [Repealed, § 3 ch 166 SLA 1976. For current law, see AS 43.05.240.]
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[Repealed or reserved.]
AS 43.50.120 Lien. [Repealed, § 4 ch 94 SLA 1976. For current law, see AS 43.10.035.]
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[Repealed or reserved.]