Alaska Administrative Code — Title 15 (Revenue)
15 AAC 19.900
Definitions
Unless the context otherwise requires, in this chapter
# (1)
"allocation" refers to the assignment of nonbusiness income to a particular state;
# (2)
"apportionment" refers to the division of business income between states by the use of a formula containing apportionment factors;
# (3)
"business activity" refers to the transactions and activity occurring in the regular course of a particular trade or business of a taxpayer;
# (4)
"taxpayer" means any natural person, corporation, partnership, firm, association, or governmental unit or agency acting as a business entity in this state.
(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)
- 19.131 · 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"…
- 19.909 · Taxable in another state - when a state has jurisdiction to…
- 19.910 · Property factor - in general
- 19.911 · Property factor - consistency in reporting
- 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?