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If the business activity in respect to any trade or business of a taxpayer occurs both within and outside of this state, and if by reason of that business activity the taxpayer is taxable in another state, the portion of the net income (or net loss) arising from that trade or business which is derived from sources within this state shall be determined by apportionment in accordance with AS 43.19.010 , Article IV.9 - IV.17.
History: Eff. 5/24/78, Register 66
Authority: AS 43.05.080
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Last modified 7/05/2006