Statutes, codes, and regulations
Alaska Administrative Code
Title 15 - RevenueChapter 20 - Alaska Net Income Tax
Article 2 - Corporate Net Income Tax; Administration and Credits
Section 15 AAC 20.130 - Rates of tax

15 Alaska Admin. Code § 20.130

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Current through November 28, 2024
Section 15 AAC 20.130 - Rates of tax

If a provision of the Internal Revenue Code that is adopted by reference under AS 43.20.021(a) refers to the highest rate of tax under Internal Revenue Code section 11 ( 26 U.S.C. 11 ), a taxpayer shall use the highest rate of tax specified under AS 43.20.011(e).

15 AAC 20.130

Eff. 3/6/98, Register 145

Authority:AS 43.05.080

AS 43.20.011

AS 43.20.021