Laws & Codes — Alaska

A live mirror of statutes, administrative rules, regulations, and case decisions that apply in Alaska. Pulled directly from official sources, ordered most-recent first, fully searchable across the network.

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Recently added

• 7 AAC 120.490
  Definitions
  akleg.gov · Health and Social Services · added 2026-04-22 18:54:12 UTC
• 15 AAC 21.610
  Notice of commencement of taxable activity
  akleg.gov · Revenue · added 2026-04-21 12:35:51 UTC
• 15 AAC 21.630
  Expenses and net operating losses under the old tax
  akleg.gov · Revenue · added 2026-04-21 12:35:51 UTC
• 15 AAC 21.320
  Extraordinary operating revenues and losses (oil pipelines)
  akleg.gov · Revenue · added 2026-04-21 12:35:51 UTC
• 15 AAC 21.650
  15 AAC 21.650. Net operating loss carryovers from AS 43.20 . Repealed.
  akleg.gov · Revenue · added 2026-04-21 12:35:51 UTC
• 15 AAC 21.670
  15 AAC 21.670 - 15 AAC 21.690. Reserved.
  akleg.gov · Revenue · added 2026-04-21 12:35:51 UTC
• 15 AAC 21.460
  15 AAC 21.460 - 15 AAC 21.490. Reserved.
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.800
  Application to the 1978 tax year
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.830
  15 AAC 21.830 - 15 AAC 21.890. Reserved.
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.9770
  Informal conferences
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.350
  Operating expenses (oil pipeline)
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.360
  15 AAC 21.360 - 15 AAC 21.390. Reserved.
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.520
  Three-factor formula for apportionment
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.660
  15 AAC 21.660. Net operating loss carrybacks from AS 43.20 . Repealed.
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.420
  Extraordinary operating revenues and losses (gas pipelines)
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.230
  Deduction for ad valorem taxes
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.430
  15 AAC 21.430 - 15 AAC 21.440. Reserved.
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.235
  Deduction for crude oil windfall profit tax
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.240
  Deduction for direct operating costs
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.410
  Operating revenues (gas pipelines)
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.640
  Installments under the old tax
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.450
  Operating expenses (gas pipelines)
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.560
  15 AAC 21.560 - 15 AAC 21.590. Reserved.
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.070
  Treatment of net losses realized under this chapter
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.200
  Deductions from gross production revenue - In general
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.140
  Extraordinary production revenue (or loss)
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.080
  15 AAC 21.080 - 15 AAC 21.090. Reserved.
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.150
  15 AAC 21.150 - 15 AAC 21.190. Reserved.
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.280
  Deduction for uncapitalized interest
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.330
  15 AAC 21.330 - 15 AAC 21.340. Reserved.
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.310
  Operating revenues (oil pipelines)
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.220
  Deduction for production taxes
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.215
  Deduction for Native corporation revenue sharing
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.290
  Deduction for general overhead and administrative expense
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.005
  Requirement of alternative allocation and apportionment method
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.120
  Value at the point of production
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 19.1290
  15 AAC 19.1290. Definitions for 15 AAC 19.1200 - 15 AAC 19.1290. In 15 AAC 19.1200 - 15 AAC 19.1290 (1) "terminal" means any location where goods transported ar
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.270
  Deduction for exploration costs
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.250
  Deduction for acquisition costs
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.260
  Deduction for development costs
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 19.1300
  Construction contractors in general
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 19.1330
  Apportionment formula; completed contract method
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 19.1390
  15 AAC 19.1390. Definitions for 15 AAC 19.1300 - 15 AAC 19.1390. In 15 AAC 19.1300 - 15 AAC 19.1390 (1) "construction contractor" means a person who undertakes
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 19.1420
  Property factor
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 19.1410
  Days-spent-in-port ratio
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.128
  Choice of methods for determining reasonable cost of transportation
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 21.130
  Calculation of reasonable costs of transportation
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 19.1430
  Payroll factor
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 19.1450
  Oil and gas taxpayers
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC
• 15 AAC 19.1440
  Sales factor
  akleg.gov · Revenue · added 2026-04-21 12:35:50 UTC