Alaska Administrative Code — Title 15 (Revenue)
15 AAC 19.905
Definition of taxpayer
Official textakleg.gov
Repealed 5/24/78.
Source: official source document (full AAC Title 15 PDF)
In this chapter (40 sections)
- 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?
- 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