Alaska Administrative Code — Title 15 (Revenue)
15 AAC 20.310
Unitary business
# (a)
A business is unitary if the entity or entities involved are owned, centrally managed, or controlled, directly or indirectly, under one common direction which can be formal or informal, direct or indirect, or if the operation of the portion of the business done within the state is dependent upon or contributes to the operation of the business outside the state.
# (b)
The unitary nature of a business is a case-by-case factual determination and applicable statutes, regulations, and administrative and judicial precedent will be used as guidelines for making the determination.
# (c)
If a corporation is owned by a sovereign, head of state, government, or governmental agency, the unitary business does not include the sovereign, head of state, government, or governmental agency for purposes of this chapter.
(Eff. 4/14/82, Register 82)
Statutory Authority:
Authority:
AS 43.05.080 Art. IV, § 18, AS 43.20.040
AS 43.19.010 Ak Const. AS 43.20.142
AS 43.20.031
Editor's note:
In 2012 the revisor of statutes, acting under AS 01.05.031, renumbered former AS 43.20.065 as AS 43.20.142.
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 20.310, so that the citation to former AS 43.20.065 now refers to the renumbered statute, AS 43.20.142.
Amendment history
Eff. 4/14/82, Register 82
Source: official source document (full AAC Title 15 PDF)
In this chapter (40 sections)
- 20.044 · Filing requirements for refund of 1979 individual net income…
- 20.046 · Filing requirements for refund of 1980 Alaska withholding or
- 20.050 · Allocation and apportionment of income
- 20.060 · Deposit and payment requirements by employers in connection…
- 20.070 · Timeliness of monthly deposit
- 20.080 · Deleted
- 20.100 · Returns
- 20.110 · Investment tax credit
- 20.120 · Alternative energy expenditure credit; eligibility
- 20.122 · Alternative energy system substantiation
- 20.124 · Energy conservation improvement substantiation
- 20.130 · Rates of tax
- 20.135 · Alternative minimum tax and credit for prior year minimum tax
- 20.140 · Determination of net capital gain or loss
- 20.145 · Credits adopted by reference
- 20.150 · Requirement to file returns electronically
- 20.155 · Electronic filing waivers
- 20.200 · Definitions
- 20.260 · Film production tax credit
- 20.300 · Combination and apportionment
- 20.310 · Unitary business
- 20.320 · Attribution of income
- 20.330 · Water's edge combined reporting method
- 20.335 · Affiliated group
- 20.340 · Worldwide combined reporting
- 20.345 · Water's edge returns
- 20.350 · Intercompany transactions
- 20.355 · Adjustments to intercompany transactions
- 20.360 · Records of intercompany transactions
- 20.375 · Income for the water's edge combined group
- 20.380 · Factors assignable to locations within the United States
- 20.385 · Treatment of foreign dividends and royalties
- 20.390 · Domestic disclosure spreadsheet
- 20.410 · Corporations engaged in oil or gas production or pipeline
- 20.420 · Reporting requirements
- 20.421 · Apportionment of petroleum business income of a taxpayer…
- 20.422 · Transition rule for taxpayers subject to 43.20.144 for…
- 20.430 · Taxable income
- 20.440 · Section 72 business income
- 20.445 · Intangible drilling and development costs