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Alaska Statutes (Last Updated: January 11, 2017) |
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Title 43. REVENUE AND TAXATION. |
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Chapter 43.20. ALASKA NET INCOME TAX ACT. |
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Article 43.20.02. ALLOCATION AND APPORTIONMENT. |
Section 43.20.142. Allocation and apportionment.
Latest version.
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A taxpayer who has income from business activity that is taxable both inside and outside the state or income from other sources both inside and outside the state shall allocate and apportion net income as provided in AS 43.19 (Multistate Tax Compact), or as provided by this chapter.
Authorities
43.20.065;43.20.145
Notes
Implemented As
15 AAC 19.1300
15 AAC 19.1310
15 AAC 19.1320
15 AAC 19.1330
15 AAC 19.1390
15 AAC 20.300
15 AAC 20.310
15 AAC 20.330
15 AAC 20.600
15 AAC 20.610
15 AAC 20.920
15 AAC 21.001
15 AAC 21.003
15 AAC 21.005
References
15 AAC 20.300
15 AAC 20.330
AS 43.20.065
AS 43.20.145 Affiliated groups.
History
(Sec. 8 ch 70 SLA 1975; am Sec. 23 ch 113 SLA 1980)