Section 15.20.130. Rates of tax.

Latest version.

If a provision of the Internal Revenue Code that is adopted by reference under AS 43.20.021(a) refers to the highest rate of tax under Internal Revenue Code section 11 (26 U.S.C. 11), a taxpayer shall use the highest rate of tax specified under AS 43.20.011(e).

Authorities

43.05.080;43.20.011;43.20.021

Notes

Authority
 AS 43.05.080  
AS 43.20.011  
AS 43.20.021  
History Eff. 3/6/98, Register 145

                    
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