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Alaska Administrative Code (Last Updated: January 12, 2017) |
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Title 15. Revenue. |
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Chapter 15.20. Alaska Net Income Tax. |
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Article 15.20.6. Corporate Net Income Tax; Special Rules for Financial Organizations and for Other Taxpayers with Tax-exempt Income. |
Section 15.20.600. Financial organization income.
Latest version.
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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.
Authorities
43.05.080;43.19.010;43.20.031;43.20.142;43.20.160;01.05.031;43.20.065;44.62.125
Notes
Authority
AS 43.05.080 AS 43.19.010 Art. IV, _ 18, Ak Const. AS 43.20.031 AS 43.20.142 AS 43.20.160 Editor's note: In 2012 the revisor of statutes, acting under AS 01.05.031, renumbered former AS 43.20.065 as AS 43.20.142. As of Register 204 (January 2013), the regulations attorney made a conforming technical revision under AS 44.62.125(b)(6), to the authority citation that follows 15 AAC 20.600, so that the citation to former AS 43.20.065 now refers to the renumbered statute, AS 43.20.142.History
Eff. 2/17/85, Register 93
References
15.20.600