Section 15.55.315. Carried-forward annual loss credits.

Latest version.

A carried-forward annual loss tax credit under AS 43.55.023(b) may not be applied against a tax liability for the calendar year in which the adjusted lease expenditures on which the credit is based are incurred.

Authorities

43.05.080;43.55.023;43.55.110;43.55.160

Notes

Reference

15 AAC 55.800

Authority
 AS 43.05.080  
AS 43.55.023  
AS 43.55.110  
AS 43.55.160  
History Eff. 5/3/2007, Register 182

                    
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