1. (a) A water transportation carrier shall use a days-spent-in-port ratio computed under this section to attribute to the numerators calculated under 15 AAC 19.1420 - 15 AAC 19.1440 a portion of the total property, payroll, and sales of each ship that the taxpayer uses in Alaska mobile property operations during the tax year.
2. (b) The taxpayer shall calculate a days-spent-in-port ratio for each ship engaged in Alaska mobile property operations during the tax year. The days-spent-in-port ratio is the number of days that the ship spends in port in the state during the tax year, divided by the total number of days that the ship spends in all ports during the tax year. The taxpayer shall compute days spent in port by dividing hours spent in port by 24.
3. (c) Hours spent in port are the total hours during the tax year that a ship is docked or anchored within a jurisdiction. The taxpayer may compute hours spent in port by using either the entries in the ship's logs or the ship's published schedule, adjusted as necessary for the hours described in (d) of this section.
4. (d) Hours spent in port do not include the hours that a ship is docked or anchored solely due to strikes or repairs, or is not in service as described in AS 43.20.143(a)(4).

(Eff. 8/8/2007, Register 183)

Authority: AS 43.05.080, AS 43.20.143, AS 43.20.145, AS 43.19.010, AS 43.20.144