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Corporations file returns annually, with the Alaska return due 30 days after the federal tax return is due. Electronic filing is required for returns filed after July 1, 2016.
For purposes of computing taxable income, Alaska, like many states, adopts the federal Internal Revenue Code (IRC) by reference, unless excluded or modified by specific Alaska statutes.The Legislature legalized cruise ship gambling activities in Alaska waters during the 1995 season.
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