For purposes of calculating the estimated tax penalty, Internal Revenue Code section 6655(d)(2) (26 U.S.C. 6655(d)(2)) does not apply for the tax year beginning in calendar year 1998. This section applies to a taxpayer that is subject to AS 43.20.144 for the tax years beginning in calendar year 1997 and 1998.
15 AAC 20.422
In 2012 the revisor of statutes, acting under AS 01.05.031, renumbered former AS 43.20.072 as AS 43.20.144. As of Register 204 (January 2013), the regulations attorney made conforming technical revisions under AS 44.62.125(b)(6), to 15 AAC 20.422, so that cross-references to former AS 43.20.072 now refer to the renumbered statute, AS 43.20.144.
Authority:AS 43.05.080