Alaska Statutes
Alaska Stat. § 43.20.012 (2026)
Limitation on application of chapter; credits
✓ text as last checked July 2026 (this copy records no edition or section history)
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Sec. 43.20.012. Limitation on application of chapter; credits.
(a) The tax imposed by this chapter does not apply to
(1) an individual;
(2) a fiduciary;
(3) the income received by a regional association qualified under AS 16.10.380 or nonprofit corporation holding a hatchery permit under AS 16.10.400 from the sale of salmon or salmon eggs under AS 16.10.450 or from a cost recovery fishery under AS 16.10.455; or
(4) the income received by a nonprofit corporation holding a permit under AS 16.12.010 from the sale of shellfish under AS 16.12.080 or from a cost recovery fishery under AS 16.12.090.
(b) An individual may file a return under this chapter in order to receive a tax credit under AS 43.20.013.
(c) [Repealed, § 5 ch 55 SLA 2023.]
(d) [Repealed, § 5 ch 55 SLA 2023.]
(a) The tax imposed by this chapter does not apply to
(1) an individual;
(2) a fiduciary;
(3) the income received by a regional association qualified under AS 16.10.380 or nonprofit corporation holding a hatchery permit under AS 16.10.400 from the sale of salmon or salmon eggs under AS 16.10.450 or from a cost recovery fishery under AS 16.10.455; or
(4) the income received by a nonprofit corporation holding a permit under AS 16.12.010 from the sale of shellfish under AS 16.12.080 or from a cost recovery fishery under AS 16.12.090.
(b) An individual may file a return under this chapter in order to receive a tax credit under AS 43.20.013.
(c) [Repealed, § 5 ch 55 SLA 2023.]
(d) [Repealed, § 5 ch 55 SLA 2023.]
Notes of Decisions
Cited in 1
case, 1991–1991 · leading case: Manthey v. Comm'r of Revenue, 468 N.W.2d 548 (Minn. 1991).
Manthey v. Comm'r of Revenue, 468 N.W.2d 548 (Minn. 1991). “Laws (2d Special Session) (codified at Alaska Stat. § 43.20.012 (1990)), Manthey filed no Minnesota resident income tax returns from 1981 until he returned permanently in 1986.”
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