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Alaska Administrative Code
Title 15 . Revenue

Title 15. Revenue

Chapter 5 . Administration of Revenue Laws
Chapter 10 . Enforcement
Chapter 19 . Multistate Tax Compact
Chapter 20 . Alaska Net Income Tax
Chapter 21 . Oil and Gas Corporate Income Tax
Chapter 23 . Alaska Permanent Fund Dividend
Chapter 35 . Coin-Operated Devices and Punchboards
Chapter 40 . Motor Fuel Tax
Chapter 50 . Cigarette Tax
Chapter 52 . Vehicle Rental Tax
Chapter 55 . Oil and Gas Properties Production Tax
Chapter 56 . Oil and Gas Exploration, Production and Pipeline Transportation Property Tax
Chapter 58 . Oil and Gas Reserves Ad Valorem Tax
Chapter 60 . Excise Tax on Alcoholic Beverages
Chapter 65 . Mining License Tax
Chapter 70 . Alaska Business License Tax
Chapter 75 . Fisheries Business Tax
Chapter 76 . Salmon Enhancement Tax
Chapter 77 . Fishery Resource Landing Tax
Chapter 80 . Salmon Prices
Chapter 98 . Tire Fees
Chapter 104 . (Relocated)
Chapter 105 . (Repealed and Deleted)
Chapter 112 . Alaska Retirement Management Board
Chapter 114 . Receipt, Custody, Investment and Management of Teachers' Retirement System Funds
Chapter 116 . Fish and Game Licensing and Seafood Marketing Assessment
Chapter 118 . Health and Safety
Chapter 125 . Child Support Enforcement
Chapter 133 . (Relocated)
Chapter 137 . (Repealed)
Chapter 139 . (Repealed)
Chapter 140 . Private Activity Bonds
Chapter 144 . Municipal Bond Bank Authority
Chapter 145 . Forest Products Business Loan Guarantee
Chapter 147 . (Relocated)
Chapter 150 . Alaska Housing Finance Corporation
Chapter 151 . AHFC General Programs
Chapter 152 . AHFC Rural Housing
Chapter 153 . AHFC Public Housing
Chapter 154 . Grant Programs
Chapter 155 . AHFC Energy Efficiency Programs
Chapter 160 . Authorized Games of Chance and Skill
Chapter 237 . (Repealed)

Publisher's note: Emergency regulations, if any, are placed in an appendix following the permanent regulations in each pamphlet of the Alaska Administrative Code.

On November 24, 1980, the Department of Revenue issued an order effective January 1, 1981, recodifying Title 15 of the Alaska Administrative Code (AAC) in an effort to make the Title easier to use by those members of the general public and those tax practitioners who have a need to refer to any of its provisions. The basic numbering system of the AAC has been retained, so that in the citation 15 AAC 10.120, for example, the "15" represents the title, the "10" represents the chapter, and the "120" represents the section.

Title 15 has been reorganized and renumbered as follows:

1. The first chapters, represented by two-digit numbers, pertain to regulations interpreting or implementing Title 43 of Alaska Statutes. Each two-digit chapter reference in Title 15 of AAC will now parallel the corresponding chapter of Title 43 of the Alaska Statutes which it interprets or implements.

2. The remaining chapters, having three-digit designations, pertain to regulations interpreting or implementing provisions of the Alaska Statutes outside of Title 43. The last two digits of this three-digit number will indicate the relevant Title of the Alaska Statutes. For example, regulations relating to AS 05.15, Bingo, Raffles and Ice Pools, can be found at 15 AAC 105. An exception to this system is ch. 133, Alaska Science and Technology Foundation; the foundation was created by AS 37.17 in 1988, by which time 15 AAC 137 was already in sue for quite different AS 37 functions.

3. The three-digit section references will in most cases correspond to prior section references: e.g., the former 15 AAC 10.011 becomes 15 AAC 19.011 since it relates to AS 43.19., Multistate Tax Compact. Section renumbering has occurred however in the following instances:

(A) Where several new chapters have been created from a former single chapter, new section numbers will be designated to indicate a new chapter sequence. For example, regulation pertaining to AS 43.55, Oil and Gas Properties Production Tax, formerly codified at 15 AAC 05.661 - 15 AAC 05.700, will now be codified at 15 AAC 55.010 - 15 AAC 55.9700.

(B) Where a section has been repealed before January 1, 1981, it has been recodified in accordance with the same general system described above except that it will be characterized by a four-digit section number beginning with a 9. Thus, 15 AAC 55.9700 has been repealed. These sections will be collected at the end of the relevant chapter. Repealers taking effect after January 1, 1981 will be represented in the manner normally prescribed by the State of Alaska Drafting Manual for Administrative Regulations.

4. The history notes under the sections in their new location carry forward their history in their former location.

For the convenience of the reader, two tables of comparative sections are set out below. The first table sets out the old 15 AAC section number in the first column and the new location in the second column. The second table reverses the order.

     


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The Alaska Administrative Code was automatically converted to HTML from a plain text format. Every effort has been made to ensure its accuracy, but neither Touch N' Go Systems nor the Law Offices of James B. Gottstein can be held responsible for any possible errors. This version of the Alaska Administrative Code is current through June, 2006.

If it is critical that the precise terms of the Alaska Administrative Code be known, it is recommended that more formal sources be consulted. Recent editions of the Alaska Administrative Journal may be obtained from the Alaska Lieutenant Governor's Office on the world wide web. If any errors are found, please e-mail Touch N' Go systems at E-mail. We hope you find this information useful. Copyright 2006. Touch N' Go Systems, Inc. All Rights Reserved.

Last modified 7/05/2006