Alaska Administrative Code — Title 15 (Revenue)
15 AAC 19.091
Consistency and uniformity in reporting
# (a)
In filing returns with this state, if the taxpayer departs from or modifies the manner in which income has been classified as business income or nonbusiness income in returns for prior years, the taxpayer shall disclose in the return for the current year the nature and extent of the modification.
# (b)
If the return or reports filed by a taxpayer for all states to which the taxpayer reports under Article IV of the Multistate Tax Compact or the Uniform Division of Income for Tax Purposes Act are not uniform in the classification of income as business or nonbusiness income, the taxpayer shall disclose in its return to this state the nature and extent of the variance.
(Eff. 5/24/78, Register 66)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.19.010
Amendment history
Eff. 5/24/78, Register 66
Source: official source document (full AAC Title 15 PDF)
In this chapter (40 sections)
- 19.011 · Business and nonbusiness income defined
- 19.021 · Two or more businesses of a single taxpayer
- 19.031 · Business and nonbusiness income - application of definitions
- 19.041 · Proration of deductions
- 19.061 · Apportionment
- 19.071 · Combined report
- 19.081 · Allocation
- 19.091 · Consistency and uniformity in reporting
- 19.101 · Taxable in another state; in general
- 19.111 · When a taxpayer is "subject to" a tax
- 19.121 · When a state has jurisdiction to subject a taxpayer to a net…
- 19.131 · Apportionment formula
- 19.141 · Property factor in general
- 19.151 · Property used for the production of business income
- 19.161 · Consistency in reporting
- 19.171 · Numerator
- 19.181 · Valuation of owned property
- 19.191 · Valuation of rented property
- 19.201 · Averaging property values
- 19.202 · Special rules
- 19.211 · Payroll factor in general
- 19.221 · Denominator
- 19.231 · Numerator
- 19.241 · Compensation paid in this state
- 19.251 · Sales factor in general
- 19.261 · Denominator
- 19.271 · Numerator
- 19.281 · Sales of tangible personal property in this state
- 19.291 · Sales of tangible personal property to the United States…
- 19.301 · Sales other than sales of tangible personal property in this…
- 19.302 · Special rule
- 19.900 · Definitions
- 19.901 · Business and nonbusiness income defined
- 19.902 · Business and nonbusiness income - application of definitions
- 19.903 · Proration of deductions
- 19.904 · Apportionment and allocation of income generally
- 19.905 · Definition of taxpayer
- 19.906 · Application of AS 43.19.010, Article IV
- 19.907 · Taxable in another state - in general
- 19.908 · Taxable in another state - when a corporation is "subject to"…