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The denominator of the payroll factor is the total compensation paid everywhere during the tax period. Accordingly, compensation paid to employees whose services are performed entirely in a state where the taxpayer is immune from taxation, for example, by Public Law 86-272, is included in the denominator of the payroll factor.
History: Eff. 5/24/78, Register 66; am 3/31/82, Register 81
Authority: AS 43.05.080
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Last modified 7/05/2006