(a) For a water transportation carrier, the numerator of the payroll factor is the sum of
- (1) the compensation paid to employees assigned to locations within the state determined under AS 43.19; and
- (2) the total year's compensation paid to the crew, master, and officers of each ship that is used in Alaska mobile property operations during the tax year, multiplied by that ship's days-spent-in-port ratio determined under 15 AAC 19.1410 for the tax year.
- (b) The taxpayer shall determine the denominator of the payroll factor under AS 43.19, and shall include the compensation paid by all corporations combined under AS 43.20.145.
(Eff. 8/8/2007, Register 183)
Authority: AS 43.05.080, AS 43.19.010, AS 43.20.143, AS 43.20.145