A financial organization that has income from sources both inside and outside the state must apportion the income among the states in which the business is conducted in accordance with the property, payroll, and sales apportionment factors set out in AS 43.19 and in 15 AAC 19 and this chapter, except as modified by 15 AAC 20.610.

(Eff. 2/17/85, Register 93)

Authority: AS 43.05.080