Alaska Administrative Code (Last Updated: January 12, 2017) |
Title 15. Revenue. |
Chapter 15.21. Oil and Gas Corporate Income Tax. |
Article 15.21.1. Application of Tax. |
Section 15.21.060. Surtax exemption.
Latest version.
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A taxpayer's surtax exemption shall be calculated in accordance with AS 43.20.011(e) and AS 43.20.021(a). The surtax exemption for tax year 1978 is $50,000. The surtax exemption, if any, for tax years after 1978 will be an amount determined under AS 43.20.
Authorities
43.05.080;43.19.010;43.20.011;43.20.021;43.21.010;43.21.050;43.21.090
Notes
Authority
AS 43.05.080 AS 43.19.010 Art. IV, _ 18, Ak Const. AS 43.20.011 AS 43.20.021 AS 43.21.010 AS 43.21.050 AS 43.21.090History
Eff. 2/22/79, Register 69