15 Alaska Admin. Code § 19.131
Current through May 31, 2024
All business income of each trade or business of the taxpayer shall be apportioned to this state by use of the apportionment formula set forth in AS 43.19.010, Article IV.9. The elements of the apportionment formula are the property factor (see 15 AAC 19.141 - 15 AAC 19.202), the payroll factor (see 15 AAC 19.211 - 15 AAC 19.241), and the sales factor (see 15 AAC 19.251 - 15 AAC 19.302), of the trade or business of the taxpayer.
15 AAC 19.131
Authority:AS 43.05.080
AS 43.19.010