15 Alaska Admin. Code § 19.1450

Current through May 31, 2024
Section 15 AAC 19.1450 - Oil and gas taxpayers

A water transportation carrier that is subject to 15 AAC 20.300(c) shall use 25 AAC 19.1410 - 15 AAC 19.1490 to calculate the portion of its property and sales numerators attributable to Alaska mobile property operations.

15 AAC 19.1450

Eff. 8/8/2007, Register 183

In 2012 the revisor of statutes, acting under AS 01.05.031, renumbered former AS 43.20.071 as AS 43.20.143 and former AS 43.20.072 as AS 43.20.144. As of Register 204 (January 2013), the regulations attorney made conforming technical revisions to the authority citation that follows 15 AAC 19.1450, so that citations to former AS 43.20.071 and 43.20.072 now refer to the renumbered statutes, AS 43.20.143 and 43.20.144.

Authority:AS 43.05.080

AS 43.20.143

AS 43.20.144