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Title 15 . Revenue
Chapter 21 . (Repealed)
Section 500. Taxable apportioned income

15 AAC 21.500. Taxable apportioned income

A taxpayer's taxable apportioned income for a year from activities in the state other than the production of oil and gas and the pipeline transportation of oil and gas equals that taxpayer's apportionable income (determined under 15 AAC 21.510) for that year, multiplied by the three-factor formula (under 15 AAC 21.520 - 15 AAC 21.550) for that year.

History: Eff. 2/22/79, Register 69

Authority: AS 43.05.080

AS 43.19.010 ,

Art. IV, § 18

AS 43.21.040

AS 43.21.090

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Last modified 7/05/2006