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A taxpayer's payroll factor for a year equals the payroll factor that year for the consolidated business of which the taxpayer is a part, as determined under the applicable methods of AS 43.19.010 (Art. IV, secs. 13 and 14), AS 43.20.071 (c) and (e), and 15 AAC 19.211 - 15 AAC 19.241; except that the numerator and denominator of the payroll factor must each be determined without reference to
(1) compensation earned by the taxpayer's employees working directly in operations on or for a lease or property in the state which directly result in or are necessary for the continued or enhanced production of oil or gas from (or allocated to) the lease or property; and
(2) compensation earned by the taxpayer's employees working directly in the in-state operations of an oil pipeline or a gas pipeline.
History: Eff. 2/22/79, Register 69; am 3/26/82, Register 81
Authority: AS 43.05.080
Art. IV, § 18
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Last modified 7/05/2006