Title 43 — Revenue and Taxation
36 chapters · 668 sections in this title.
AS 43.56.150 Collection and deposit.
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(a) The tax levied by AS 43.56.010(a) is payable to the department on or before June 30 of the taxable year. (b) The department may provide for voluntary prepayment and for payment by installments. (c) The tax levied under AS 43.56.010(a), interest and penalties collected with re…
AS 43.56.160 Interest and penalty.
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When the tax levied by AS 43.56.010(a) becomes delinquent, a penalty of 10 percent shall be added. Before January 1, 2014, interest on the delinquent taxes, exclusive of penalty, shall be assessed at a rate of eight percent a year. On and after January 1, 2014, interest on the de…
AS 43.56.170 Lien for tax. [Repealed, § 4 ch 84 SLA 1976. For current law, see AS 43.10.035.]
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[Repealed or reserved.]
AS 43.56.180 Remedy.
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The remedy of distraint of property set out in AS 43.20.270 applies to the tax levied by AS 43.56.010(a). However, only property subject to the tax may be distrained.
AS 43.56.190 Penalties. [Repealed, § 46 ch 113 SLA 1980. For current law, see AS 43.05.290.]
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[Repealed or reserved.]
AS 43.56.200 Regulations.
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The board and the department may adopt regulations under AS 44.62 (Administrative Procedure Act) as appropriate to carry out their respective duties under this chapter.
AS 43.56.210 Definitions.
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In this chapter, (1) “board” means State Assessment Review Board; (2) “construction commencement date” means the earlier of April 1, 1974 or the date the following occur: (A) there has been issued to the owner or an agent of the owner right-of-way permits, leases, and title and o…
AS 43.60.010 Alcoholic beverage tax.
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(a) Except as provided in (c) of this section, every brewer, distiller, bottler, jobber, retailer, wholesaler, or manufacturer who sells alcoholic beverages in the state or who consigns shipments of alcoholic beverages into the state, whether or not the alcoholic beverages are br…
AS 43.60.011 Consigned beverage inventories.
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The tax imposed in AS 43.60.010 may not be levied on consigned shipments of alcoholic beverages into the state if the consignments are to state licensed bonded warehouses in this state until the alcoholic beverage is removed from the warehouse for sale or consignment to retailers…
AS 43.60.020 Monthly statement and payments.
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(a) Each brewer, distiller, bottler, jobber, wholesaler, manufacturer, or other consignor shall submit a report to the department on or before the last day of each calendar month. The report must contain an account of the alcoholic beverages sold or consigned to buyers or consign…
AS 43.60.030 Delinquency. [Repealed, § 3 ch 166 SLA 1976. For civil penalty, see AS 43.05.220.]
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[Repealed or reserved.]
AS 43.60.040 Administration and enforcement of tax.
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(a) Each brewer, distiller, bottler, jobber, wholesaler, or manufacturer is primarily liable for the payment of the excise taxes on alcoholic beverages sold, and, except as provided under (h) of this section, shall furnish a good and sufficient surety bond of $25,000 payable to t…
AS 43.60.050 Disposition of proceeds; alcohol and other drug abuse treatment and prevention fund.
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(a) The alcohol and other drug abuse treatment and prevention fund is established in the general fund. The Department of Administration shall separately account for 50 percent of the tax collected under AS 43.60.010 and deposit it into the alcohol and other drug abuse treatment a…
AS 43.60.060 Manufacturer direct shipment tax; statement; audit.
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A holder of a manufacturer direct shipment license under AS 04.09.370 who sells its product in the state or who consigns shipments of its product into the state shall (1) be subject to the taxes provided under AS 43.60.010(a); (2) provide monthly statements and other information …
AS 43.61.010 Marijuana tax.
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(a) An excise tax is imposed on the sale or transfer of marijuana from a marijuana cultivation facility to a retail marijuana store or marijuana product manufacturing facility. Every marijuana cultivation facility shall pay an excise tax at the rate of $50 per ounce, or proportio…
AS 43.61.020 Monthly statement and payments.
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(a) Each marijuana cultivation facility shall send a statement by mail or electronically to the department on or before the last day of each calendar month. The statement must contain an account of the amount of marijuana sold or transferred to retail marijuana stores and marijua…
AS 43.61.030 Administration and enforcement of tax.
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(a) Delinquent payments under this chapter shall subject the marijuana cultivation facility to civil penalties under AS 43.05.220. (b) If a marijuana cultivation facility fails to pay the tax to the state the marijuana cultivation facility's registration may be revoked in accorda…
AS 43.65.010 Mining license; mining license tax.
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(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. [See delayed repeal note.]
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(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 43.65.019 Alaska veterans' memorial endowment fund contribution credit. [Repealed, § 25 ch 46, SLA 2002.]
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[Repealed or reserved.]
AS 43.65.020 Taxpayer's duties.
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(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.
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Application for renewal of a mining license shall be made before May 1 of each year.
AS 43.65.040 Limitation. [Repealed, § 4 ch 94 SLA 1976. For current law, see AS 43.05.260.]
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[Repealed or reserved.]
AS 43.65.050 Violations and penalties. [Repealed, § 4 ch 94 SLA 1976; § 3 ch 166 SLA 1976; §§ 45, 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 43.65.060 Definitions.
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In this chapter, unless the context otherwise requires, (1) “gross income from property” means the gross income from mining in the state; (2) “mining” means an operation by which valuable metals, ores, minerals, asbestos, gypsum, coal, or stone, or any of them are extracted, mine…
AS 43.70.010 Exemptions. [Repealed, § 5 ch 144 SLA 1978.]
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[Repealed or reserved.]
AS 43.70.020 License required; application.
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(a) For the privilege of engaging in a business in the state, a person shall first apply, on forms prescribed by the commissioner, and obtain a license, and pay the license fee provided for in AS 43.70.030. A license issued to a firm for a particular line of business covers all i…
AS 43.70.025 Bond or cash deposit required for an oil or gas business.
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(a) At the time of applying for a license under this chapter, an applicant engaged in the business of oil or gas exploration, development, or production shall file a surety bond in the amount of $250,000 running to the state, conditioned upon the applicant's promise to pay all (1…
AS 43.70.028 Claims against an oil or gas business.
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(a) A person having a claim against a person required to file a surety bond under AS 43.70.025 because of the failure to pay a liability described in AS 43.70.025(a) may bring suit upon the bond. A copy of the complaint shall be served by registered or certified mail on the commi…
AS 43.70.030 Levy and computation of license fee.
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(a) The fee for each business license is $50 a year, except that the fee is $25 if the business is a sole proprietorship and the sole proprietor is (1) 65 years of age or older when the sole proprietor applies for the license or will reach 65 years of age at any time during the y…
AS 43.70.040 Review and determination of license tax. [Repealed, § 72 ch 14 SLA 1987.]
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[Repealed or reserved.]
AS 43.70.050 Appeals. [Repealed, § 3 ch 166 SLA 1976. For current law, see AS 43.05.240.]
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[Repealed or reserved.]
AS 43.70.060 Civil penalty. [Repealed, § 45 ch 113 SLA 1980. For current law, see AS 43.05.220.]
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[Repealed or reserved.]
AS 43.70.070 Security. [Repealed, § 4 ch 94 SLA 1976; § 5 ch 144 SLA 1978.]
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[Repealed or reserved.]
AS 43.70.075 License endorsement.
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(a) Unless a person has a business license endorsement issued under this section for each location or outlet in a location where the person offers tobacco products, electronic smoking products, or products containing nicotine for sale, a person may not sell or allow a vending mac…
AS 43.70.080 Disposal of money.
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All money collected by the department under this chapter shall be deposited in the general fund.
AS 43.70.090 Regulations.
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The department may adopt regulations necessary to implement this chapter.
AS 43.70.100 Penal provisions. [Repealed, § 46 ch 113 SLA 1980. For current provisions, see AS 43.05.290.]
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[Repealed or reserved.]
AS 43.70.105 Exemptions.
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(a) This chapter does not apply to (1) a fisheries business; (2) the sale of liquor under a license issued under AS 04.09; (3) an insurance business; (4) a mining business; (5) supplying services as an employee; (6) furnishing goods or services by a person who does not represent …
AS 43.70.110 Definitions.
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In this chapter, unless the context otherwise requires, (1) “business” means a for profit or nonprofit entity engaging or offering to engage in a trade, a service, a profession, or an activity with the goal of receiving a financial benefit in exchange for the provision of service…
AS 43.70.120 Short title.
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This chapter may be cited as the Alaska Business License Act.
AS 43.75.010 Fisheries business licenses. [Repealed, § 13 ch 79 SLA 1979.]
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[Repealed or reserved.]
AS 43.75.011 Fisheries business license.
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(a) A person engaging or attempting to engage in a fisheries business or in an activity described in AS 43.75.100 shall first apply for and obtain a license as provided in AS 43.75.020. (b) The commissioner may assess a civil penalty against a person required to have a license un…
AS 43.75.015 Fisheries business tax.
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(a) A person engaged in a fisheries business is liable for and shall pay the tax levied by this section on the value of each of the following fisheries resources processed during the year at the rate set out after each: (1) salmon canned at a shore-based fisheries business — four…
AS 43.75.017 Exclusion from fisheries business tax.
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A person is not liable for the fisheries business tax under AS 43.75.015 when the fishery resource is processed aboard a fishing vessel if (1) the vessel is operated as a commercial fishing vessel under a valid commercial fishing license; (2) the fishery resource is not processed…
AS 43.75.018 Fisheries business education credit. [See delayed repeal note.]
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(a) A person engaged in a fisheries business 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, and contribut…
AS 43.75.019 Alaska veterans' memorial endowment fund contribution credit. [Repealed, § 25 ch 46 SLA 2002.]
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[Repealed or reserved.]
AS 43.75.020 Application for license.
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(a) Application for a license shall be filed with the department and accompanied by an annual fee of $25. A separate annual fee is required for each plant specified in the application covered by the license. The application must contain the name of the applicant, the line of busi…
AS 43.75.030 Filing return and payment of tax.
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(a) A person subject to the tax shall file a return stating the value of fisheries resources processed during the license year, computed as required by this chapter, and such other information as the department prescribes by regulation. The return must show the license number and…
AS 43.75.032 Tax credit for scholarship contributions.
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[Repealed or reserved.]