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Alaska Statutes Title 43. Revenue and Taxation § 43.20.012. Limitation on application of chapter; credits

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) The tax imposed by this chapter does not apply to

(1) an individual;

(2) a fiduciary;

(3) the income received by a regional association qualified under AS 16.10.380 or nonprofit corporation holding a hatchery permit under AS 16.10.400 from the sale of salmon or salmon eggs under AS 16.10.450 or from a cost recovery fishery under AS 16.10.455; or

(4) the income received by a nonprofit corporation holding a permit under AS 16.12.010 from the sale of shellfish under AS 16.12.080 or from a cost recovery fishery under AS 16.12.090.

(b) An individual may file a return under this chapter in order to receive a tax credit under AS 43.20.013.

(c) Repealed by SLA 2013, ch. 55, § 5, effective July 1, 2023.

(d) Repealed by SLA 2013, ch. 55, § 5, effective July 1, 2023.

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Cite this article: FindLaw.com - Alaska Statutes Title 43. Revenue and Taxation § 43.20.012. Limitation on application of chapter; credits - last updated January 01, 2025 | https://codes.findlaw.com/ak/title-43-revenue-and-taxation/ak-st-sect-43-20-012/

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