Made available by
Touch N' Go Systems, Inc., and the
Law Offices of James B. Gottstein.
You can also go to The Alaska Legal Resource Center or search the entire website search.
|
Income of a taxpayer that was taxed under AS 43.20 and 15 AAC 20 will not be taxed again under this chapter as the result of that taxpayer's becoming subject to tax under AS 43.21 and this chapter. Similarly, expenses of a taxpayer that were deducted under AS 43.20 and 15 AAC 20 will not be deducted again under this chapter as the result of that taxpayer's becoming subject to tax under AS 43.21 and this chapter. The department will work on a case-by-case basis with taxpayers that become subject to tax under AS 43.21 and this chapter, to ensure that neither income nor expense of any taxpayer that was already treated under AS 43.20 and 15 AAC 20 is included again in that taxpayer's treatment under AS 43.21 and this chapter.
History: Eff. 2/22/79, Register 69
Authority: AS 43.05.080
Note to HTML Version:
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