- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 20. Alaska Net Income Tax Act
- Section 300. References to Internal Revenue Code.
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. Exclusive State Authority.
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. , 43.20.320. Taxable Years to Which Applicable; Arrangement and Classification. [Repealed, Sec. 62 Ch 21 SLA 1991].
AS 43.20.300. References to Internal Revenue Code.
- (a) The provisions of the Internal Revenue Code as now in effect or hereafter amended mentioned in this chapter are
incorporated in this chapter by reference and have effect as though fully set out in this chapter.
- (b) When portions of the Internal Revenue Code incorporated by reference as provided in (a) of this section refer to rules
and regulations adopted by the United States Commissioner of Internal Revenue, or hereafter adopted, they are regarded
as regulations adopted by the department under and in accord with the provisions of this chapter, unless and until the
department adopts specific regulations in place of them conformable with this chapter.
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