GroundRules
AS 43.20.142: Allocation and apportionment.
Where this section sits in the code
- Title 43. Revenue and Taxation.
- Chapter 20. Alaska Net Income Tax Act.
- Article 2. Allocation and Apportionment.
A taxpayer who has income from business activity that is taxable both inside and outside the state or income from other sources both inside and outside the state shall allocate and apportion net income as provided in AS 43.19 (Multistate Tax Compact), or as provided by this chapter.
Collected 2026-09-02T06:19:28Z. Source file · JSON