15 Alaska Admin. Code § 19.121
The second test, that of the state having jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not, applies if the taxpayer's business activity is sufficient to give the state jurisdiction to impose a net income tax by reason of such business activity under the Constitution and statutes of the United States. Jurisdiction to tax is not present where the state is prohibited from imposing the tax by reason of the provisions of Public Law 86-272, 15 U.S.C.A. Section 381 - 385. In the case of any "state" as defined in AS 43.19.010, Article IV.1.(h), other than a state of the United States or political subdivision of such a state, the determination of whether that "state" has jurisdiction to subject the taxpayer to a net income tax shall be made as though the jurisdictional standards applicable to a state of the United States applied in that "state." If jurisdiction is otherwise present, the "state" is not considered as without jurisdiction by reason of the provisions of a treaty between the state and the United States.
15 AAC 19.121
Authority:AS 43.05.080
AS 43.19.010