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- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 20. Alaska Net Income Tax Act
- Section 71. Transportation Carriers.
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Section 70. Employees of Interstate Carriers. [Repealed, Sec. 13 Ch 70 SLA 1975].
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Section 72. Oil and Gas Producers and Pipelines.
AS 43.20.071. Transportation Carriers.
- (a) All business income of water transportation carriers shall be apportioned to this state in accordance with AS 43.19 (Multistate Tax Compact) as modified by the following:
- (1) the numerator of the property factor is the sum of the value for property in a fixed location, including buildings and
land used in the business, and intrastate equipment and personal property determined according to AS 43.19 (Multistate Tax Compact), and the value of interstate mobile
property determined on a days-spent-in-ports basis as provided in (4) of this subsection; the denominator of the
property factor is determined according to AS 43.19 (Multistate
Tax Compact);
- (2) the numerator of the payroll factor is the sum of the wages and salaries of employees assigned to fixed locations
determined according to AS 43.19 (Multistate Tax Compact) and the
wages and salaries of employees assigned to interstate mobile property determined on a days-spent-in-ports basis as
provided in (4) of this subsection; the denominator of the payroll factor is determined in accordance with AS 43.19 (Multistate Tax Compact);
- (3) the numerator of the sales factor is the sum of all revenues from intrastate activities and revenues from interstate
activities determined on a days-spent-in-ports basis as provided in (4) of this subsection; the denominator is
determined in accordance with AS 43.19 (Multistate Tax Compact);
- (4) the portions of the numerator of the property, payroll, and sales factors which are directly related to interstate
mobile property operations are determined by a ratio which the number of days spent in ports inside the state bears to
the total number of days spent in ports inside and outside the state; the term "days spent in ports" does not include
periods when ships are tied up because of strikes or withheld from Alaska service for repairs, or because of seasonal
reduction of service; days in port are computed by dividing the total number of hours in all ports by 24.
- (b) The department shall, by regulation, adopt formulas to ensure that the total income subject to apportionment under
this chapter has been apportioned only to those states having jurisdiction to tax the income. Transportation carriers
other than water carriers shall apportion their income to the state by means of the formulas adopted by the department.
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