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Title 15 . Revenue
Chapter 19 . (Repealed)
Section 81. Allocation

15 AAC 19.081. Allocation

Any taxpayer subject to the taxing jurisdiction of this state shall allocate all of its nonbusiness income or loss within or outside of this state in accordance with AS 43.19.010 , Article IV.4 - IV.8.

History: Eff. 5/24/78, Register 66

Authority: AS 43.05.080

AS 43.19.010

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Last modified 7/05/2006