1. (a) A taxpayer engaged in Alaska mobile property operations that are subject to AS 43.20.145 shall prepare, maintain, and provide to the department upon request documents necessary to verify the taxpayer's numerators calculated under 15 AAC 19.1420 - 15 AAC 19.1440, and documents necessary to verify the 20 percent United States factor test under AS 43.20.145(a)(1)(A) and (4) and 15 AAC 19.1460, including

   1. (1) calculations and supporting documents for the property, payroll, and sales attributable to each ship owned or operated by the taxpayer or any affiliate of the taxpayer and used in Alaska mobile property operations or international mobile property operations;
   2. (2) the calculation of hours spent in port for each ship owned or operated by the taxpayer or any affiliate of the taxpayer and used in Alaska mobile property operations or international mobile property operations; that calculation shall be prepared in sufficient detail to permit audit verification of the calculation by comparison to entries in the ship's log, and if applicable, to published schedules; and
   3. (3) copies of each ship's log, and if applicable, each ship's published schedule, supporting the calculation of hours spent in port.

2. (b) An oil and gas taxpayer subject to worldwide apportionment under AS 43.20.144 shall prepare, maintain, and provide to the department upon request documents necessary to verify the taxpayer's numerators calculated under 15 AAC 19.1420 - 15 AAC 19.1440, including

   1. (1) calculations and supporting documents for the property and sales allocations to the taxpayer's Alaska mobile property operations;
   2. (2) the calculation of hours spent in port for each ship engaged in Alaska mobile property operations; that calculation shall be prepared in sufficient detail to permit audit verification of the calculation by comparison to entries in the ship's log; and
   3. (3) copies of each ship's log, supporting the calculation of hours spent in port.

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

Authority: AS 43.05.040, AS 43.20.143, AS 43.20.145, AS 43.05.080, AS 43.20.144, AS 43.99.010