Alaska Administrative Code — Title 15 (Revenue)
15 AAC 19.1450
Oil and gas taxpayers
A water transportation carrier that is subject to 15 AAC 20.300(c) shall use 25 AAC 19.1410
- 15 AAC 19.1490 to calculate the portion of its property and sales numerators attributable to
Alaska mobile property operations.
(Eff. 8/8/2007, Register 183)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.20.143 AS 43.20.144
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 and former AS 43.20.072 as AS 43.20.144.
As of Register 204 (January 2013), the regulations attorney made conforming technical revisions to the authority citation that follows 15 AAC 19.1450, so that citations to former AS 43.20.071 and 43.20.072 now refer to the renumbered statutes, AS 43.20.143 and 43.20.144.
Amendment history
Eff. 8/8/2007, Register 183
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