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Alaska Administrative Code
Title 15 . Revenue
Chapter 19 . Multistate Tax Compact

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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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 (Repealed)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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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