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Alaska Statutes.
Title 43. Revenue and Taxation
Chapter 20. Alaska Net Income Tax Act
Section 65. Allocation and Apportionment.
previous: Section 61. Credit For Taxes Paid Another State. [Repealed, Sec. 10 Ch 1 Sssla 1980].
next: Section 70. Employees of Interstate Carriers. [Repealed, Sec. 13 Ch 70 SLA 1975].

AS 43.20.065. Allocation and Apportionment.

A taxpayer who has income from business activity that is taxable both inside and outside the state or income from other sources both inside and outside the state shall allocate and apportion net income as provided in AS 43.19 (Multistate Tax Compact), or as provided by this chapter.

Note to HTML Version:

This version of the Alaska Statutes is current through December, 2004. The Alaska Statutes were automatically converted to HTML from a plain text format. Every effort has been made to ensure their accuracy, but this can not be guaranteed. If it is critical that the precise terms of the Alaska Statutes be known, it is recommended that more formal sources be consulted. For statutes adopted after the effective date of these statutes, see, Alaska State Legislature If any errors are found, please e-mail Touch N' Go systems at E-mail. We hope you find this information useful.

Last modified 9/3/2005