Alaska Statutes 43.20.142 – Allocation and apportionment
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Terms Used In Alaska Statutes 43.20.142
- state: means the State of Alaska unless applied to the different parts of the United States and in the latter case it includes the District of Columbia and the territories. See Alaska Statutes 01.10.060
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 Alaska Stat. Chapter 43.19 (Multistate Tax Compact), or as provided by this chapter.