Section 15.21.750. Relief.

Latest version.

If the methods of allocation and apportionment provided in this chapter do not fairly represent the extent of a corporation's business activity in the state, the corporation may petition for or the department may require, in respect to all or any part of the corporation's business activity, if reasonable, the employment of any method authorized under art. IV, sec. 18, of the Multistate Tax Compact (AS 43.19.010) to effectuate an equitable allocation and apportionment of the corporation's income.

Authorities

43.05.060;43.05.070;43.05.080;43.19.010;43.21.050;43.21.090

Notes

Authority
 AS 43.05.060  
AS 43.05.070  
AS 43.05.080  
AS 43.19.010  
Art. IV, _ 18,  
Ak Const.  
AS 43.21.050  
AS 43.21.090  
History Eff. 2/22/79, Register 69; am 3/26/82, Register 81

                    
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