In Alaska Stat. § 23.20.280 – 23.20.310,

(1) “business” means a trade or business or a part of the trade or business;
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Terms Used In Alaska Statutes 23.20.310

  • action: includes any matter or proceeding in a court, civil or criminal. See Alaska Statutes 01.10.060
  • benefits: means the money payments payable to an individual, as provided in this chapter with respect to the individual's unemployment. See Alaska Statutes 23.20.520
  • calendar quarter: means the period of three consecutive calendar months ending March 31, June 30, September 30, or December 31. See Alaska Statutes 23.20.520
  • employer: means (A) an employing unit which for some portion of a day within the calendar year has or had in employment one or more individuals. See Alaska Statutes 23.20.520
  • employing unit: means one or more departments or other agencies of the state, a political subdivision of the state, a federally recognized tribe, an individual, or a type of organization, partnership, association, trust, estate, joint trust company, insurance company, or domestic or foreign corporation, or the receiver, referee in bankruptcy, trustee, or successor of one of these, or the legal representative of a deceased person, that has or had one or more individuals performing service for it in the state. See Alaska Statutes 23.20.520
  • employment: includes services described in this subparagraph and (A) of this paragraph only if
    (i) the contract of service contemplates that substantially all of the services are to be performed personally by the individual. See Alaska Statutes 23.20.525
  • fund: means the unemployment compensation fund established by this chapter. See Alaska Statutes 23.20.520
  • wages: means all remuneration for service from whatever source, including insured work, noninsured work, or self-employment. See Alaska Statutes 23.20.530
(2) “computation date” means June 30 of the year immediately preceding the calendar year for which the contribution rates are effective;
(3) “computation year” means the 12 months beginning July 1 and ending June 30;
(4) “knowingly” has the meaning given in Alaska Stat. § 11.81.900;
(5) “payroll” means all wages paid by an employer to individuals in the employ of the employer for service in employment as defined in this chapter;
(6) “qualifying period” means the three-year period of 12 consecutive calendar quarters ending on the computation date; for an employer who has not been subject to this chapter during each of the 12 calendar quarters ending with the computation date, “qualifying period” means the period ending with the computation date and beginning with the first calendar quarter in the 12 quarter period in which the employer was subject to this chapter, but in no event shall an employer’s qualifying period be less than the four consecutive calendar quarters ending with the computation date; an employing unit is subject to this chapter beginning with the start of the first quarter in which the employing unit pays wages under this chapter, and ending with the end of the calendar quarter in which either the employing unit files closing contribution and wage reports under regulations adopted by the department, or the account is closed by the independent action of the commissioner;
(7) “quarterly payroll” means all wages paid by the employer during a calendar quarter;
(8) “ratable payroll” means that part of an employer’s payroll for the four consecutive calendar quarters ending on the computation date as is subject to payment of contributions; for the purpose of determining the rate for a newly subject employer under Alaska Stat. § 23.20.280 – 23.20.310 the definition of employment in force at the time that the employer becomes subject to this chapter applies to service performed for the employer before the date on which the employer becomes subject;
(9) “recklessly” has the meaning given in Alaska Stat. § 11.81.900;
(10) “reserve rate” means the ratio of the total amount available for benefits in the unemployment trust fund on September 30, immediately following the computation date, to the payroll of employers required to pay contributions under the provisions of Alaska Stat. § 23.20.165 for the 12 consecutive calendar months ending on the computation date, expressed as a percentage.