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Form 1094-C Anchorage Alaska: What You Should Know

District Court of Alaska, will exercise its jurisdiction only with respect to questions concerning the operation of Alaska statutes. All other rights, remedies, and responsibilities of this chapter in other respects, including the applicability of laws to which Alaska does not conform or are inconsistent with this chapter, will be unaffected. PART II. SCOPE OF RULES. Part. I. General Provisions. Alaska has in effect and uses many provisions of the Internal Revenue Code which relate to the operation of domestic, and non-domestic corporations within the sovereign limits of Alaska. Alaska has also adopted certain provisions of the Internal Revenue Code which were not in effect for other purposes prior to February 3, 1975. Anchorage, Alaska, as a sovereign state, has the authority to enact and enforce, in addition to other rules of the Code, such other and further rules for controlling or regulating the operations of domestic, and non-domestic corporations as it deems necessary, consistent with the operation and purpose of the corporation and the purposes of the state. Alaska has adopted a single general body of uniform rules of the Code that govern it. Part. II. Rules of Construction. Anchorage, Alaska, has determined and continues to determine the proper application of rules, regulations, codes and orders, as necessary or appropriate, to all areas of its laws and governmental operations, including, but not limited to the construction, administration and enforcement of this chapter. Anchorage, Alaska, has adopted this part in order to provide guidance for its officers in the application of rules, regulations, codes and orders. Part. III. Special Provisions. Anchorage, Alaska, has taken no action under this chapter to: (1) Require any person to provide any type of coverage for which a tax is not otherwise imposed. (2) Prohibit or interfere with the application of any law to which a corporation is otherwise subject. (3) Require any health insurance coverage or premium assistance program to provide benefits in excess of those provided to other customers or beneficiaries under similar state or federally mandated programs. Any such regulation may not reduce the coverage under any federal or state health insurance law, but cannot be construed to authorize any type of premium assistance, health insurance benefit plan or coverage for which a tax is imposed. (4) Create or confer an affirmative defense to any legal claim. (5) Require any person to pay any tax which is or may be imposed on health insurance or other coverage.

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