Chapter 20 - Alaska Net Income Tax
- Article 1 - Individual Net Income Tax and Withholding (§ 15 AAC 20.010 to 15 AAC 20.080. - 15 AAC 20.090)
- Article 2 - Corporate Net Income Tax; Administration and Credits (§ 15 AAC 20.100 to 15 AAC 20.260)
- Article 3 - Corporate Net Income Tax; Combination and Apportionment Rules (§ 15 AAC 20.300 to 15 AAC 20.390)
- Article 4 - Corporate Net Income Tax; Special Rules for Oil and Gas Corporations (§ 15 AAC 20.410 to 15 AAC 20.550)
- Article 5 - Corporate Net Income Tax; Transition Rules (§ 15 AAC 20.560 to 15 AAC 20.590)
- Article 6 - Corporate Net Income Tax; Special Rules for Financial Organizations and for Other Taxpayers with Tax-exempt Income (§ 15 AAC 20.600 to 15 AAC 20.680)
- Article 7 - Reserved
- Article 8 - Reserved
- Article 9 - General Provisions (§ 15 AAC 20.900 to 15 AAC 20.920)
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
- Article 1 - Individual Net Income Tax and Withholding (§ 15 AAC 20.010 to 15 AAC 20.080. - 15 AAC 20.090)
- Article 2 - Corporate Net Income Tax; Administration and Credits (§ 15 AAC 20.100 to 15 AAC 20.260)
- Article 3 - Corporate Net Income Tax; Combination and Apportionment Rules (§ 15 AAC 20.300 to 15 AAC 20.390)
- Article 4 - Corporate Net Income Tax; Special Rules for Oil and Gas Corporations (§ 15 AAC 20.410 to 15 AAC 20.550)
- Article 5 - Corporate Net Income Tax; Transition Rules (§ 15 AAC 20.560 to 15 AAC 20.590)
- Article 6 - Corporate Net Income Tax; Special Rules for Financial Organizations and for Other Taxpayers with Tax-exempt Income (§ 15 AAC 20.600 to 15 AAC 20.680)
- Article 7 - Reserved
- Article 8 - Reserved
- Article 9 - General Provisions (§ 15 AAC 20.900 to 15 AAC 20.920)