Section 15.19.261. Denominator.

Latest version.

The denominator of the sales factor must include the total gross receipts derived by the taxpayer from transactions and activity in the regular course of its trade or business, except receipts excluded under 15 AAC 19.302.

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

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');