15 AAC 21.005. Requirement of alternative allocation and apportionment method

Pursuant to AS 43.19.010 , Art. IV, sec. 18, and based upon the findings and determinations in 15 AAC 21.001 and 15 AAC 21.003, a corporation doing business in the state which derives income from the production of oil or gas from a lease or property in the state, or from the pipeline transportation of oil or gas in the state, or both, shall compute its income under the methods prescribed in AS 43.21 and this chapter.

History: Eff. 2/22/79, Register 69; am 5/21/81, Register 78

Authority: AS 43.05.010

AS 43.05.080

AS 43.19.010 ,

Art. IV, бї 18

AS 43.20.065

AS 44.25.020

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