Section 15.19.221. Denominator.

Latest version.

The denominator of the payroll factor is the total compensation paid everywhere during the tax period. Accordingly, compensation paid to employees whose services are performed entirely in a state where the taxpayer is immune from taxation, for example, by Public Law 86-272, is included in the denominator of the payroll factor.

Authorities

43.05.080;43.19.010

Notes

Reference

15 AAC 20.610

Authority
 AS 43.05.080  
AS 43.19.010  
History Eff. 5/24/78, Register 66; am 3/31/82, Register 81

                    
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