Alaska Administrative Code (Last Updated: January 12, 2017) |
Title 15. Revenue. |
Chapter 15.65. Mining License Tax. |
Article 15.65.1. Licensing and Filing Requirements. |
Section 15.65.100. Taxable income.
Latest version.
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For the purpose of computing the mining license tax due, taxable income is gross income as defined by 15 AAC 65.110 less deductible mining expenses as defined by 15 AAC 65.120 and 15 AAC 65.125.
Authorities
43.05.080;43.65.010;43.65.060