reglab/housing_qa huggingface dataset:
AK Stat § 43.20.141 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 20. Alaska Net Income Tax Act|Article 2. Allocation and Apportionment.|Sec. 43.20.141. Income from sources in the state of nonresident partners.

In determining the source of a nonresident partner's income, effect may not be given to a provision in the partnership agreement that (1) characterizes payments to the partner as being for services or for the use of capital; (2) allocates to the partner, as income or gain from sources outside the state, a greater proportion of the partner's distributive share of partnership income or gain than the ratio of partnership income or gain from sources outside the state to partnership income or gain from all sources; or (3) allocates to the partner a greater proportion of a partnership item of loss or deduction connected to Alaska sources than the partner's proportionate share, for federal income tax purposes of partnership loss or education generally.
AK Stat § 43.20.142 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 20. Alaska Net Income Tax Act|Article 2. Allocation and Apportionment.|Sec. 43.20.142. Allocation and apportionment.

A taxpayer who has income from business activity that is taxable both inside and outside the state or income from other sources both inside and outside the state shall allocate and apportion net income as provided in AS 43.19 (Multistate Tax Compact), or as provided by this chapter.
AK Stat § 43.20.143 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 20. Alaska Net Income Tax Act|Article 2. Allocation and Apportionment.|Sec. 43.20.143. Transportation carriers.

(a) All business income of water transportation carriers shall be apportioned to this state in accordance with AS 43.19 (Multistate Tax Compact) as modified by the following: (1) the numerator of the property factor is the sum of the value for property in a fixed location, including buildings and land used in the business, and intrastate equipment and personal property determined according to AS 43.19 (Multistate Tax Compact), and the value of interstate mobile property determined on a days-spent-in-ports basis as provided in (4) of this subsection; the denominator of the property factor is determined according to AS 43.19 (Multistate Tax Compact); (2) the numerator of the payroll factor is the sum of the wages and salaries of employees assigned to fixed locations determined according to AS 43.19 (Multistate Tax Compact) and the wages and salaries of employees assigned to interstate mobile property determined on a days-spent-in-ports basis as provided in (4) of this subsection; the denominator of the payroll factor is determined in accordance with AS 43.19 (Multistate Tax Compact); (3) the numerator of the sales factor is the sum of all revenues from intrastate activities and revenues from interstate activities determined on a days-spent-in-ports basis as provided in (4) of this subsection; the denominator is determined in accordance with AS 43.19 (Multistate Tax Compact); (4) the portions of the numerator of the property, payroll, and sales factors which are directly related to interstate mobile property operations are determined by a ratio which the number of days spent in ports inside the state bears to the total number of days spent in ports inside and outside the state; the term “days spent in ports” does not include periods when ships are tied up because of strikes or withheld from Alaska service for repairs, or because of seasonal reduction of service; days in port are computed by dividing the total number of hours in all ports by 24. (b) The department shall, by regulation, adopt formulas to ensure that the total income subject to apportionment under this chapter has been apportioned only to those states having jurisdiction to tax the income. Transportation carriers other than water carriers shall apportion their income to the state by means of the formulas adopted by the department.
AK Stat § 43.20.146 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 20. Alaska Net Income Tax Act|Article 2. Allocation and Apportionment.|Sec. 43.20.146. Public utilities.

Notwithstanding sec. 2, art. IV, of AS 43.19 (Multistate Tax Compact), and unless otherwise provided under AS 43.20.143 - 43.20.145, a taxpayer that is a public utility shall allocate and apportion income in accordance with the remainder of art. IV of AS 43.19 (Multistate Tax Compact).
AK Stat § 43.20.160 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 20. Alaska Net Income Tax Act|Article 3. Administration.|Sec. 43.20.160. Administration.

(a) The department shall administer this chapter. (b) [Repealed, § 45 ch 113 SLA 1980.] (c) The department shall prescribe and furnish all necessary forms, and adopt and publish all necessary regulations in plain and concise language conformable with this chapter for the assessment and collection of the taxes imposed by this chapter. The department shall apply as far as practicable the administrative and judicial interpretations of the federal income tax law. The department shall also prepare a concise statement of the contents of the code sections referred to in this chapter for the information of the taxpayer and make them available to the taxpayer making a return. (d) All money collected by the department under this chapter shall be deposited in the general fund of the state. (e) [Repealed, § 10 ch 1 SSSLA 1980.]
AK Stat § 43.20.200 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 20. Alaska Net Income Tax Act|Article 3. Administration.|Sec. 43.20.200. Review and assessment.

(a) As soon as practicable after a return is filed, the department may examine it and determine the correct amount of the tax. If an error is disclosed by the examination, the department shall so notify the taxpayer by first-class mail. The taxpayer may petition for redetermination of deficiency as provided in AS 43.05.240. (b) The same period of limitation upon the assessment and collection of taxes imposed under this chapter and the same exceptions to it shall apply as provided in 26 U.S.C. 6501 - 6503 (Internal Revenue Code). In the case of additional tax due by reason of a modification, recomputation, or determination of deficiency in a taxpayer's federal income tax return, the period of limitation on assessment commences from the date that the notice required in AS 43.20.030(d) is filed, and if no notice is filed the tax may be assessed at any time.
AK Stat § 43.20.250 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 20. Alaska Net Income Tax Act|Article 4. Enforcement.|Sec. 43.20.250. Action to enforce lien.

In a case where there is a refusal or neglect to pay a tax, including interest, penalty, additional amount, or addition to the tax, together with additional costs that accrue, the attorney general, at the request of the department may file an action in the superior court to enforce the lien of the state for the tax upon property and rights to property, real or personal, or to subject the property and rights to property owned by the delinquent, or in which the delinquent has a right, title, or interest to the payment of the tax. The action shall be commenced and pursued in the manner provided for the foreclosure of liens in AS 09.45.170 - 09.45.220, which are applicable to tax liens arising under this chapter to the extent that the provisions are not inconsistent with other provisions of this chapter. The action may be started at any time within six years after the lien arises.
AK Stat § 43.20.275 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 20. Alaska Net Income Tax Act|Article 4. Enforcement.|Sec. 43.20.275. Definitions for AS 43.20.250 - 43.20.270.

In AS 43.20.250 - 43.20.270, (1) “property” means all property, real and personal, tangible and intangible, a right, title, or interest to property, and, without limitation, stocks, securities, bank accounts, and evidences of debt; (2) “taxes” includes deficiencies in respect to the taxes.
AK Stat § 43.20.290 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 20. Alaska Net Income Tax Act|Article 5. General Provisions.|Sec. 43.20.290. Exclusive state authority.

No tax may be levied and collected upon the net income of resident or nonresident individuals by a general law city or by a home rule city or any other political subdivision of the state.
AK Stat § 43.20.300 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 20. Alaska Net Income Tax Act|Article 5. General Provisions.|Sec. 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.
AK Stat § 43.20.340 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 20. Alaska Net Income Tax Act|Article 5. General Provisions.|Sec. 43.20.340. Definitions.

In this chapter, (1) “bank” means a financial institution including a national banking association; (2) “corporation” includes an association, joint-stock company, and an insurance company; (3) “fiscal year” means an accounting period of 12 months ending on the last day of a month other than December; (4) “includes” and “including” when used in a definition do not exclude other things otherwise within the meaning of the word defined; (5) “Internal Revenue Code” means the Internal Revenue Code of the United States (26 U.S.C.) as the code exists now or as hereafter amended, as the code and amendments apply to the normal taxes and surtax on net incomes, which amendments are operative for the purposes of this chapter as of the time they became operative or will become operative under federal law; (6) “part-year resident” means an individual who enters or leaves the state during the taxable year and who has resided or was domiciled in the state for a period of less than 12 months during the taxable year; (7) “person” means an individual, a trust or estate, or partnership, or a corporation; (8) “taxable year” means the calendar year or the fiscal year ending during the calendar year upon the basis of which the net income is computed under this chapter; “taxable year” includes, in the case of a return made for a fractional part of a year under this chapter, the period for which the return is made; (9) “taxpayer” means a person subject to a tax imposed by this chapter; (10) “trade or business” includes the engaging in or carrying on of a trade, business, profession, vocation, employment, and rendition of services or commercial activity and includes the performance of the function of a public office.
AK Stat § 43.20.350 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 20. Alaska Net Income Tax Act|Article 5. General Provisions.|Sec. 43.20.350. Short title.

This chapter may be cited as the Alaska Net Income Tax Act.
AK Stat § 43.23.011 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 23. Permanent Fund Dividends|Article 1. Eligibility; Application; Determination of Dividend.|Sec. 43.23.011. Application period.

(a) An application for a permanent fund dividend shall be filed during the period that begins January 1 and ends March 31 of that dividend year. (b) An otherwise eligible individual may apply for a current year dividend after March 31 of that year if the individual was eligible during the application period under (a) of this section for hostile fire or imminent danger pay while serving on active duty as a member of the armed forces of the United States. The individual must apply under this subsection within 90 days after the last day the individual was eligible for hostile fire or imminent danger pay. If the individual was eligible for hostile fire or imminent danger pay on March 31 of the current dividend year, the 90-day application period extension begins on the first day after March 31 that the individual was no longer eligible for the pay. (c) The commissioner may permit an individual to apply for a permanent fund dividend for any year after the application deadline under (a) or (b) of this section if the individual (1) at any time during the application period for that dividend established in (a) or (b) of this section, (A) served on active duty as a member of the armed forces of the United States; and (B) was eligible for hostile fire or imminent danger pay; and (2) demonstrates a reasonable cause for the delay in applying for that dividend.
AK Stat § 43.23.021 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 23. Permanent Fund Dividends|Article 1. Eligibility; Application; Determination of Dividend.|Sec. 43.23.021. Delayed payment of certain dividends.

(a) Notwithstanding other provisions regarding the payment of permanent fund dividends, if an individual is required to register as a sex offender or child kidnapper under AS 12.63 and has not registered or has not completed the required periodic verifications or notices required under AS 12.63, payment of the dividend for that individual shall be delayed. (b) If payment of a dividend is delayed, the department shall notify the individual in writing of the delayed payment status, explain the requirements of this section, and request proof of registration and compliance with the verifications and notices required under AS 12.63. The dividend may not be paid unless, within one year after the notification, the department determines that the individual has registered and is in compliance with the verifications and notices required under AS 12.63. (c) The permanent fund dividend of an individual for whom payment has been delayed, but that remains payable under (b) of this section, is subject to levy, execution, garnishment, attachment, or any other remedy for the collection of debt. The department shall immediately pay that dividend, or the portion of it that has been claimed by a debtor, as provided in AS 43.23.140 - 43.23.170. (d) If an individual for whom payment of a permanent fund dividend has been delayed but remains payable under (b) of this section dies before the dividend is paid or payable, the department shall pay the dividend to a personal representative of the individual's estate. (e) The department shall include notice with the dividend application form of the requirements of (a) and (b) of this section.
AK Stat § 43.23.025 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 23. Permanent Fund Dividends|Article 1. Eligibility; Application; Determination of Dividend.|Sec. 43.23.025. Amount of dividend.

(a) By October 1 of each year, the commissioner shall determine the value of each permanent fund dividend for that year by (1) determining the total amount available for dividend payments, which equals (A) the amount of income of the Alaska permanent fund transferred to the dividend fund under AS 37.13.145(b) during the current year; (B) plus the unexpended and unobligated balances of prior fiscal year appropriations that lapse into the dividend fund under AS 43.23.045(d); (C) less the amount necessary to pay prior year dividends from the dividend fund in the current year under AS 43.23.005(h), 43.23.021, and 43.23.055(3) and (7); (D) less the amount necessary to pay dividends from the dividend fund due to eligible applicants who, as determined by the department, filed for a previous year's dividend by the filing deadline but who were not included in a previous year's dividend computation; (E) less appropriations from the dividend fund during the current year, including amounts to pay costs of administering the dividend program and the hold harmless provisions of AS 43.23.240; (2) determining the number of individuals eligible to receive a dividend payment for the current year and the number of estates and successors eligible to receive a dividend payment for the current year under AS 43.23.005(h); and (3) dividing the amount determined under (1) of this subsection by the amount determined under (2) of this subsection. (b) [Repealed, § 5 ch 68 SLA 1991.]
AK Stat § 43.23.028 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 23. Permanent Fund Dividends|Article 1. Eligibility; Application; Determination of Dividend.|Sec. 43.23.028. Public notice.

(a) By October 1 of each year, the commissioner shall give public notice of the value of each permanent fund dividend for that year and notice of the information required to be disclosed under (3) of this subsection. In addition, the stub attached to each individual dividend disbursement advice must (1) disclose the amount of each dividend attributable to income earned by the permanent fund from deposits to that fund required under art. IX, sec. 15, Constitution of the State of Alaska; (2) disclose the amount of each dividend attributable to income earned by the permanent fund from appropriations to that fund and from amounts added to that fund to offset the effects of inflation; (3) disclose the amount by which each dividend has been reduced due to each appropriation from the dividend fund, including amounts to pay the costs of administering the dividend program and the hold harmless provisions of AS 43.23.240; (4) include a statement that an individual is not eligible for a dividend when (A) during the qualifying year, the individual was convicted of a felony; (B) during all or part of the qualifying year, the individual was incarcerated as a result of the conviction of a (i) felony; or (ii) misdemeanor if the individual has been convicted of a prior felony or two or more prior misdemeanors; (5) include a statement that the legislative purpose for making individuals listed under (4) of this subsection ineligible is to (A) provide funds for services for and payments to crime victims and operating costs of the Violent Crimes Compensation Board; (B) provide funds to pay restitution owed to crime victims; (C) provide funds for grants to nonprofit organizations for services for crime victims and for mental health services and substance abuse treatment for offenders; (D) provide funds for the office of victims' rights; (E) provide funds to the Council on Domestic Violence and Sexual Assault for grants for the operation of domestic violence and sexual assault programs; and (F) obtain reimbursement for some of the costs imposed on the Department of Corrections related to incarceration or probation of those individuals; (6) disclose the total amount that would have been paid during the previous fiscal year to individuals who were ineligible to receive dividends under AS 43.23.005(d) if they had been eligible; (7) disclose the total amount transferred or appropriated for the current fiscal year under AS 43.23.048 for each of the accounts, funds, and agencies listed in AS 43.23.048. (b) To the extent that amounts appropriated for a fiscal year do not exceed the total amount that would have been paid during the previous fiscal year to individuals who were ineligible to receive dividends under AS 43.23.005(d) or under AS 43.23.021(b) if they had been eligible, the notice requirements of (a)(3) of this section do not apply to transfers from the dividend fund to the restorative justice account (AS 43.23.048).
AK Stat § 43.23.045 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 23. Permanent Fund Dividends|Article 2. Administration.|Sec. 43.23.045. Dividend fund.

(a) The dividend fund is established as a separate fund in the state treasury. The dividend fund shall be administered by the commissioner and shall be invested by the commissioner in the same manner as provided in AS 37.10.070. (b) [Repealed, § 29 ch 134 SLA 1992.]  (c) [Repealed, § 24 ch 99 SLA 1985.]  (d) Unless specified otherwise in an appropriation act, the unexpended and unobligated balance of an appropriation to implement this chapter lapses into the dividend fund on June 30 of the fiscal year for which the appropriation was made and shall be used in determining the amount of and paying the subsequent year's dividend as provided in AS 43.23.025(a)(1)(B). (e) [Repealed, § 29 ch 134 SLA 1992.]
AK Stat § 43.23.048 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 23. Permanent Fund Dividends|Article 2. Administration.|Sec. 43.23.048. Restorative justice account.

(a) The restorative justice account is created as a separate account in the dividend fund. The commissioner shall transfer from the dividend fund to the restorative justice account each fiscal year an amount equal to the amount that would have been paid during the previous fiscal year to individuals who were ineligible to receive dividends under AS 43.23.005(d) if they had been eligible. (b) The legislature may appropriate amounts from the account to the following recipients in the priority order and percentages listed: (1) 10 to 13 percent to the crime victim compensation fund established under AS 18.67.162 for payments to crime victims and for operating costs of the Violent Crimes Compensation Board; (2) two to six percent to the office of victims' rights for payments to crime victims as provided in AS 24.65.105 and for operating costs of the office of victims' rights; (3) one to three percent to nonprofit organizations to provide grants for services for crime victims and domestic violence and sexual assault programs; (4) one to three percent to nonprofit organizations to provide grants for mental health services and substance abuse treatment for offenders; and (5) 79 to 88 percent to the Department of Corrections for costs related to incarceration or probation. (c) A person who is subject to an order of restitution all or part of which is paid under this section shall reimburse the state for the amount paid by the state. The state may enforce payment of reimbursement under this subsection as if the reimbursement were a civil judgment enforceable by execution. (d) The legislature may appropriate money received under (c) of this section to the restorative justice account. (e) Nothing in this section creates a dedicated fund.
AK Stat § 43.23.101 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 23. Permanent Fund Dividends|Article 2. Administration.|Sec. 43.23.101. Voter registration.

The commissioner shall establish by rule a schedule by which the commissioner will provide, and shall provide as soon as is practicable the director of elections with (1) electronic records from the permanent fund dividend applications of the information required by AS 15.07.060(a)(1) - (4) and (7) - (9), and the attestation that such information is true, for each permanent fund dividend applicant who (A) is a citizen of the United States; and (B) is at least 18 years of age or will be within 90 days of the date of the application; and (2) the mailing addresses for all permanent fund dividend applicants.