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. 43.20.145 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...