Alaska Stat. § 10.06.845
This is the official text of Alaska Stat. § 10.06.845, part of Alaska’s Stat — part of the compiled statutory law of Alaska, published by the state as "Stat." Browse the sections below, each linked to its official government source.
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Biennial corporation tax; penalty for nonpayment.
Official statutory text
(a) A domestic corporation and a foreign corporation doing business in this state or having its articles of incorporation on file with the department shall, before January 2 of each filing year, pay to the commissioner a biennial corporation tax as follows: domestic corporation, $100; foreign corporation, $200. A corporation that fails to pay the biennial corporation tax before February 1 of the filing year must pay to the commissioner a penalty of $25 for each year or part of a year of delinquency.
(b) Proof to the satisfaction of the commissioner that on or before February 1 the tax or report was deposited in the United States mail in a sealed envelope, properly addressed, with postage prepaid, is compliance with (a) of this section.
(c) Corporate entities organized under AS 10.20 are not required to pay the biennial corporation tax imposed by this section.
(b) Proof to the satisfaction of the commissioner that on or before February 1 the tax or report was deposited in the United States mail in a sealed envelope, properly addressed, with postage prepaid, is compliance with (a) of this section.
(c) Corporate entities organized under AS 10.20 are not required to pay the biennial corporation tax imposed by this section.
Status: in_force · Read it on the official government site
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