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Chapter 19. Multistate Tax Compact

Section 11 . Business and nonbusiness income defined

Section 21 . Two or more businesses of a single taxpayer

Section 31 . Business and nonbusiness income - application of definitions

Section 41 . Proration of deductions

Section 61 . Apportionment

Section 71 . Combined report

Section 81 . Allocation

Section 91 . Consistency and uniformity in reporting

Section 101 . Taxable in another state; in general

Section 111 . When a taxpayer is "subject to" a tax

Section 121 . When a state has jurisdiction to subject a taxpayer to a net income tax

Section 131 . Apportionment formula

Section 141 . Property factor in general

Section 151 . Property used for the production of business income

Section 161 . Consistency in reporting

Section 171 . Numerator

Section 181 . Valuation of owned property

Section 191 . Valuation of rented property

Section 201 . Averaging property values

Section 202 . Special rules

Section 211 . Payroll factor in general

Section 221 . Denominator

Section 231 . Numerator

Section 241 . Compensation paid in this state

Section 251 . Sales factor in general

Section 261 . Denominator

Section 271 . Numerator

Section 281 . Sales of tangible personal property in this state

Section 291 . Sales of tangible personal property to the United States Government in this state

Section 301 . Sales other than sales of tangible personal property in this state

Section 302 . Special rule

Section 900 . Definitions

Section 9010 . (Repealed)

Section 9020 . (Repealed)

Section 9030 . (Repealed)

Section 9040 . (Repealed)

Section 9050 . (Repealed)

Section 9060 . (Repealed)

Section 9070 . (Repealed)

Section 9080 . (Repealed)

Section 9090 . (Repealed)

Section 9100 . (Repealed)

Section 9110 . (Repealed)

Section 9120 . (Repealed)

Section 9130 . (Repealed)

Section 9140 . (Repealed)

Section 9150 . (Repealed)

Section 9160 . (Repealed)

Section 9170 . (Repealed)

Section 9180 . (Repealed)

Section 9190 . (Repealed)

Section 9200 . (Repealed)

Section 9210 . (Repealed)

Section 9220 . (Repealed)

Section 9230 . (Repealed)

Section 9240 . (Repealed)

Section 9250 . (Repealed)

Section 9260 . (Repealed)

Section 9270 . (Repealed)

Section 9280 . (Repealed)

Section 9290 . (Repealed)

Section 9300 . (Repealed)

Section 1100 . Airlines in general

Section 1110 . Apportionment of business income

Section 1120 . Records

Section 1190 . Definitions for 15 AAC 19.1100 - 15 AAC 19.1190

Section 1200 . Land transportation carriers in general

Section 1210 . Apportionment of business income

Section 1220 . Records

Section 1290 . Definitions for 15 AAC 19.1200 - 15 AAC 19.1290

Section 1300 . Construction contractors in general

Section 1310 . Apportionment of business income

Section 1320 . Apportionment formula; percentage of completion method

Section 1330 . Apportionment formula; completed contract method

Section 1390 . Definitions for 15 AAC 19.1300 - 15 AAC 19.1390

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The Alaska Administrative Code was automatically converted to HTML from a plain text format. Every effort has been made to ensure its accuracy, but neither Touch N' Go Systems nor the Law Offices of James B. Gottstein can be held responsible for any possible errors. This version of the Alaska Administrative Code is current through June, 2006.

If it is critical that the precise terms of the Alaska Administrative Code be known, it is recommended that more formal sources be consulted. Recent editions of the Alaska Administrative Journal may be obtained from the Alaska Lieutenant Governor's Office on the world wide web. If any errors are found, please e-mail Touch N' Go systems at E-mail. We hope you find this information useful. Copyright 2006. Touch N' Go Systems, Inc. All Rights Reserved.

Last modified 7/05/2006