ALASKA NET INCOME TAX
Ch. 132 SLA 1951 of the Alaska Net Income Tax Act requires
^Federal Employees, Civilian Employees of the Military, and
all other persons having Income not subject to the withhold
ing provisions of the act to file a Declaration of Estimated
Alaska Net Income Tax on or before April 15th of the taxable
year; however the tl&e for filing has been extended until
May 31st, after which penalties will be assessed for late
filing. (Time for filing extended from May 15th to May 31st
per request of Federal agencies.) Forms may be obtained
from any of the divisional offices or by writing direct to
the Tax Commissioner, Box 2751, Juneau, Alaska.
The Alaska Net Income Tax Act levies a tax equal to 10$ of
'the total Income tax that would be payable for the same tax
able year to the U.S. under the provisions of the Internal
Revenue Code upon all Income derived from sources within the
Territory. Income from sources within the Territory shall
Include Income from real or tangible personal property lo
cated In the Territory; Income from a business, trade or pro
Jfession, and compensation from services rendered, within
Tthls Territory... .Regardless of the fret that payment cover
[lnR compensation for services rendered within Alaska may be
,pade outside of the Territory or from sources (funds) main
Jtalned outside of the Territory .such income (payment) is sub
* Ject to the Alaska Net Income Tax r.ct due to the fact it was
'earned within the Territory. Civilian Employees of the Mll
'jitary or other Federal Agencies are also subject to the pro
jvlslon of the Alaska Net Income Tax Act and must file re
turns and pay tax in accordance therewith even though they
••'pay be employed and reside on . llltery Reservation. (Severe
penalties as well as warrants for distraint on personal prop
■prty are provided for in the act.)
j For further information, write direct to the Tax Commiss
jloner, Eox 2751, Juner-u, Al'ska
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