Section 15 AAC 19.900 - DefinitionsUnless the context otherwise requires, in this chapter
(1) "allocation" refers to the assignment of nonbusiness income to a particular state;(2) "apportionment" refers to the division of business income between states by the use of a formula containing apportionment factors;(3) "business activity" refers to the transactions and activity occurring in the regular course of a particular trade or business of a taxpayer;(4) "taxpayer" means any natural person, corporation, partnership, firm, association, or governmental unit or agency acting as a business entity in this state.Eff. 5/24/78, Register 66Authority:AS 43.05.080
AS 43.19.010