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Get AK 6328i 2016

Current Qualified In-state Oil Refinery Infrastructure Expenditures Tax Credit. General Instructions Effective for tax years beginning after December 31, 2014, a taxpayer may claim a credit against its Alaska corporate income tax for qualified expenditures for in-state oil refinery infrastructures, under AS 43.20.053. The amount of credit is 40% of qualified expenditures, up to a maximum of $10,000,000 for each in-state refinery per tax year. 6100, the addback adjustment is part of the calcul.

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