{"data":{"id":"us-ak/as-43.20.142","jurisdiction":"us-ak","citation":"AS 43.20.142","heading":"Allocation and apportionment.","body":"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.","path":["Title 43. Revenue and Taxation.","Chapter 20. Alaska Net Income Tax Act.","Article 2. Allocation and Apportionment."],"source_url":"https://www.akleg.gov/basis/statutes.asp#43.20.142","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:19:28Z","sha256":"f56ca3492d31d44650b8169fccc46673b3aacd41459b041e4d5212ed884d3f07","source_id":"us-ak","stale":false,"prev":"us-ak/as-43.20.141","next":"us-ak/as-43.20.143"},"notice":"GroundRules: Original legal text. Not legal advice."}