Alaska Statutes Title 43, Chapter 43.20, Article 02 - Allocation and Apportionment

• Sec. 43.20.080 - 43.20.140. Allocation of Nonbusiness Income; Net Rents and Royalties; Capital Gains and Losses; Interests and Dividends; Patent and Copyright Royalties; Allocation of Business Income; Apportionment by Commissioner. [Repealed, Sec. 13 Ch 70 Sla 1975].
  Repealed or Renumbered
• Sec. 43.20.141 Income From Sources in the State of Nonresident Partners.
  In determining the source of a nonresident partner's income, effect may not be given to a provision in the partnership agreement that(1) characterizes payments...
• Sec. 43.20.142 Allocation and Apportionment.
  A taxpayer who has income from business activity that is taxable both inside and outside the state or income from other sources both inside...
• Sec. 43.20.143 Transportation Carriers.
  (a) All business income of water transportation carriers shall be apportioned to this state in accordance with AS 43.19 (Multistate Tax Compact) as modified...
• Sec. 43.20.144 Oil and Gas Producers and Pipelines.
  (a) All business income of a taxpayer engaged in the production of oil or gas from a lease or property in this state or...
• Sec. 43.20.145 Affiliated Groups.
  (a) A corporation that is a member of an affiliated group shall file a return using the water's edge combined reporting method. A return...
• Sec. 43.20.150 Definitions. [Repealed, Sec. 45 Ch 113 Sla 1980].
  Repealed or Renumbered

Last modified: November 15, 2016