A financial organization that has income from sources both inside and outside the state must apportion the income among the states in which the business is conducted in accordance with the property, payroll, and sales apportionment factors set out in AS 43.19 and in 15 AAC 19 and this chapter, except as modified by 15 AAC 20.610.
15 AAC 20.600
In 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 20.600, 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 43.20.142
AS 43.20.160
Art. IV, § 18,
Ak Const.