Section 15 AAC 20.310 - Unitary business(a) A business is unitary if the entity or entities involved are owned, centrally managed, or controlled, directly or indirectly, under one common direction which can be formal or informal, direct or indirect, or if the operation of the portion of the business done within the state is dependent upon or contributes to the operation of the business outside the state.(b) The unitary nature of a business is a case-by-case factual determination and applicable statutes, regulations, and administrative and judicial precedent will be used as guidelines for making the determination.(c) If a corporation is owned by a sovereign, head of state, government, or governmental agency, the unitary business does not include the sovereign, head of state, government, or governmental agency for purposes of this chapter.Eff. 4/14/82, Register 82In 2012 the revisor of statutes, acting under AS 01.05.031, renumbered former AS 43.20.065 as AS 43.20.142. As of Register 204 (January 2013), the regulations attorney made a conforming technical revision under AS 44.62.125(b)(6), to the authority citation that follows 15 AAC 20.310, so that the citation to former AS 43.20.065 now refers to the renumbered statute, AS 43.20.142.
Authority:AS 43.05.080
AS 43.19.010
AS 43.20.031
AS 43.20.040
AS 43.20.142
Art. IV, § 18,
Ak Const.