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Unless the context otherwise requires, in this chapter
(1) "allocation" refers to the assignment of nonbusiness income to a particular state;
(2) "apportionment" refers to the division of business income between states by the use of a formula containing apportionment factors;
(3) "business activity" refers to the transactions and activity occurring in the regular course of a particular trade or business of a taxpayer;
(4) "taxpayer" means any natural person, corporation, partnership, firm, association, or governmental unit or agency acting as a business entity in this state.
History: Eff. 5/24/78, Register 66
Authority: AS 43.05.080
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Last modified 7/05/2006