Alaska Statutes.
Title 19. Highways and Ferries
Chapter 40. James Dalton Highway
Section 40. Exemption.
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AS 19.40.040. Exemption.

The Alaska Net Income Tax Act and the Alaska Business License Act do not apply to any money received by the general contractor from the state under a highway construction contract authorized under this chapter if the money is to be paid to a subcontractor for work performed under the construction contract. The money received by the subcontractors is subject to the Alaska Net Income Tax Act, the Alaska Business License Act, and any other applicable state taxes.

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