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Alaska Administrative Code

Article 7

General Provisions

15.19.900Definitions 15.19.901Business and nonbusiness income definedRepealed 15.19.902Business and nonbusiness income - application of definitionsRepealed 15.19.903Proration of deductionsRepealed 15.19.904Apportionment and allocation of income generallyRepealed 15.19.905Definition of taxpayerRepealed 15.19.906Application of AS 43.19.010 , Article IVRepealed 15.19.907Taxable in another state - in generalRepealed 15.19.908Taxable in another state - when a corporation is "subject to" a tax under AS 43.19.010 , Article IV.3. 1)Repealed 15.19.909Taxable in another state - when a state has jurisdiction to subject to taxpayer to a net income taxRepealed 15.19.910Property factor - in generalRepealed 15.19.911Property factor - consistency in reportingRepealed 15.19.912Property factor - numeratorRepealed 15.19.913Property factor - valuation of owned propertyRepealed 15.19.914Rented propertyRepealed 15.19.915Averaging property valuesRepealed 15.19.916Payroll factor - in generalRepealed 15.19.917Payroll factor - numeratorRepealed 15.19.918What is compensation?Repealed 15.19.919Payroll factor - what is an individual?Repealed 15.19.920Payroll factor - what is compensation paid in this state?Repealed 15.19.921Sales factor - sales made in general business operationsRepealed 15.19.922Sales factor - consistency in reportingRepealed 15.19.923Sales factor - sales made in other types of business activityRepealed 15.19.924Sales factor - numeratorRepealed 15.19.925What sales of tangible personal property are in this state?Repealed 15.19.926Sales to United States governmentRepealed 15.19.927Sales other than sales of tangible personal propertyRepealed 15.19.928Income-producing activity definedRepealed 15.19.929Cost of performance - definedRepealed 15.19.930Sales factor applicationRepealed