Alaska Administrative Code — Title 15 (Revenue)
15 AAC 19.1220
Records
The taxpayer must maintain the records necessary to arrive at "days spent in terminals" as defined in 15 AAC 19.1290, which records are subject to review by the department.
(Eff. 3/31/82, Register 81)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.19.010 AS 43.20.143
Editor's note:
In 2012 the revisor of statutes, acting under AS 01.05.031, renumbered former AS 43.20.071 as AS
43.20.143.
As of Register 204 (January 2013), the regulations attorney made a conforming technical revision under AS 44.62.125(b)(6), to the authority citation that follows 15 AAC 19.1220, so that the citation to former AS 43.20.071(b) now refers to the renumbered statute, AS 43.20.143.
Amendment history
Eff. 3/31/82, Register 81
Source: official source document (full AAC Title 15 PDF)
In this chapter (40 sections)
- 19.912 · Property factor - numerator
- 19.913 · Property factor - valuation of owned property
- 19.914 · Rented property
- 19.915 · Averaging property values
- 19.916 · Payroll factor - in general
- 19.917 · Payroll factor - numerator
- 19.918 · What is compensation?
- 19.919 · Payroll factor - what is an individual?
- 19.920 · Payroll factor - what is compensation paid in this state?
- 19.921 · Sales factor - sales made in general business operations
- 19.922 · Sales factor - consistency in reporting
- 19.923 · Sales factor - sales made in other types of business activity
- 19.924 · Sales factor - numerator
- 19.925 · What sales of tangible personal property are in this state?
- 19.926 · Sales to United States government
- 19.927 · Sales other than sales of tangible personal property
- 19.928 · Income-producing activity defined
- 19.929 · Cost of performance - defined
- 19.930 · Sales factor application
- 19.1100 · Airlines in general
- 19.1110 · Apportionment of business income
- 19.1120 · Records
- 19.1190 · Definitions for 15 AAC 19.1100 - 15 AAC 19.1190
- 19.1200 · Land transportation carriers in general
- 19.1210 · Apportionment of business income
- 19.1220 · Records
- 19.1290 · Definitions for 15 AAC 19.1200 - 15 AAC 19.1290
- 19.1300 · Construction contractors in general
- 19.1310 · Apportionment of business income
- 19.1320 · Apportionment formula; percentage of completion method
- 19.1330 · Apportionment formula; completed contract method
- 19.1390 · Definitions for 15 AAC 19.1300 - 15 AAC 19.1390
- 19.1410 · Days-spent-in-port ratio
- 19.1420 · Property factor
- 19.1430 · Payroll factor
- 19.1440 · Sales factor
- 19.1450 · Oil and gas taxpayers
- 19.1460 · Water's edge combination
- 19.1470 · Recordkeeping
- 19.1490 · Definitions for 15 AAC 19.1410 - 15 AAC 19.1490