Alaska Administrative Code
Title 15 - Revenue
Chapter 20 - Alaska Net Income Tax
Article 2 - Corporate Net Income Tax; Administration and Credits
15 AAC 20.130 - Rates of tax
Universal Citation: 15 AK Admin Code 15 AAC 20.130
Current through August 30, 2024
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).
Authority:AS 43.05.080
AS 43.20.011
AS 43.20.021
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