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Title 15 . Revenue
Chapter 19 . (Repealed)
Section 131. Apportionment formula

15 AAC 19.131. Apportionment formula

All business income of each trade or business of the taxpayer shall be apportioned to this state by use of the apportionment formula set forth in AS 43.19.010 , Article IV.9. The elements of the apportionment formula are the property factor (see 15 AAC 19.141 - 15 AAC 19.202) , the payroll factor (see 15 AAC 19.211 - 15 AAC 19.241) , and the sales factor (see 15 AAC 19.251 - 15 AAC 19.302) , of the trade or business of the taxpayer.

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