- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 20. Alaska Net Income Tax Act
- Section 12. Limitation On Application of Chapter; Credits.
previous: Section 11
. Tax On Corporations.
next: Section 13
. Individual Tax Credits.
AS 43.20.012. Limitation On Application of Chapter; Credits.
The tax imposed by this chapter does not apply to individuals or to fiduciaries. However, an individual may file a
return under this chapter in order to receive a tax credit under AS 43.20.013
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