Alaska Admin. Code tit. 15, § 20.422
For purposes of calculating the estimated tax penalty, Internal Revenue Code section 6655(d)(2) (26 U.S.C. 6655(d)(2)) does not apply for the tax year beginning in calendar year 1998. This section applies to a taxpayer that is subject to AS 43.20.144 for the tax years beginning in calendar year 1997 and 1998.
(Eff. 3/6/98, Register 145)