Section 23.20.175 - Base of contributions(a)[Repealed, Sec. 30 ch 100 SLA 1989].(b)[Repealed, Sec. 30 ch 100 SLA 1989].(c) For the purposes of AS 23.20.165 and 23.20.170, wages do not include that part of remuneration paid during any calendar year to an individual by an employer or by a predecessor of the employer that exceeds 75 percent of the average annual wage, as defined in AS 23.20.520, in Alaska for the preceding 12-month period ending June 30 computed to the nearest multiple of $100.