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Credits may be carried forward if the credits cannot be used because of the tax liability limitation as shown below. In order to claim the credit and offset Alaska income tax the taxpayer will include the creditable amounts shown on the Schedule K-1 on the applicable line of Form 6300. 20. 047 and the in-state oil refinery credit AS 43. 20. 053 are refundable under certain conditions. Part II This part summarizes Alaska incentive credits for which you are claiming a refund. Line 36 This line...
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