Alaska Statutes.
Title 27. Mining
Chapter 30. Exploration Incentive Credits
Section 40. Credit May Be Carried Forward.
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AS 27.30.040. Credit May Be Carried Forward.

Except as its application is limited by AS 27.30.030 and 27.30.050, a portion of a credit that is not applied under AS 27.30.030 during a tax year or royalty payment period may be carried forward to and applied during a subsequent tax year or royalty payment period.

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