If a provision of the Internal Revenue Code that is adopted by reference under AS 43.20.021(a) refers to the highest rate of tax under Internal Revenue Code section 11 (26 U.S.C. 11), a taxpayer shall use the highest rate of tax specified under AS 43.20.011(e).

(Eff. 3/6/98, Register 145)

Authority: AS 43.05.080, AS 43.20.011, AS 43.20.021