Section 15.21.540. Payroll factor.

A taxpayer's payroll factor for a year equals the payroll factor that year for the consolidated business of which the taxpayer is a part, as determined under the applicable methods of AS 43.19.010 (Art. IV, secs. 13 and 14), AS 43.20.143(c) and (e), and 15 AAC 19.211 - 15 AAC 19.241; except that the numerator and denominator of the payroll factor must each be determined without reference to  
		(1) compensation earned by the taxpayer's employees working directly in operations on or for a lease or property in the state which directly result in or are necessary for the continued or enhanced production of oil or gas from (or allocated to) the lease or property; and  
		(2) compensation earned by the taxpayer's employees working directly in the in-state operations of an oil pipeline or a gas pipeline.  

Authorities

43.05.080;43.19.010;43.21.040;43.21.090;01.05.031;43.20.071;43.20.143;44.62.125

Notes

Reference

15 AAC 21.520

Authority

AS 43.05.080 AS 43.19.010 Art. IV, _ 18, Ak Const. AS 43.21.040 AS 43.21.090 Editor's note: In 2012 the revisor of statutes, acting under AS 01.05.031, renumbered former AS 43.20.071 as AS 43.20.143. As of Register 204 (January 2013), the regulations attorney made a conforming technical revision under AS 44.62.125(b)(6), to 15 AAC 21.540, so that the cross-reference to former AS 43.20.071(c) and (e) now refers to the renumbered statute, AS 43.20.143(c) and (e).

History

Eff. 2/22/79, Register 69; am 3/26/82, Register 81

References

15.21.540