Alaska Statutes 43.20.012 v2 – Limitation on application of chapter; credits

(a) The tax imposed by this chapter does not apply to

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Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
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(1) an individual;

(2) a fiduciary;

(3) the income received by a regional association qualified under Alaska Stat. § 16.10.380 or nonprofit corporation holding a hatchery permit under Alaska Stat. § 16.10.400 from the sale of salmon or salmon eggs under Alaska Stat. § 16.10.450 or from a cost recovery fishery under Alaska Stat. § 16.10.455; or

(4) the income received by a nonprofit corporation holding a permit under Alaska Stat. § 16.12.010 from the sale of shellfish under Alaska Stat. § 16.12.080 or from a cost recovery fishery under Alaska Stat. § 16.12.090.

(b) An individual may file a return under this chapter in order to receive a tax credit under AS 43.20.013.

(c) [Repealed by 2013 amendment.]

(d) [Repealed by 2013 amendment.]