Alaska Administrative Code — Title 15 (Revenue)
15 AAC 21.540
Payroll factor
Official textakleg.govlast amended
Repealed.
(Eff. 2/22/79, Register 69; am 3/26/82, Register 81; repealed 9/20/2020, Register 235)
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 15 AAC 21.540, so that the cross-reference to former AS 43.20.071(c) and
(e) now refers to the renumbered statute, AS 43.20.143(c) and (e).
Amendment history
Eff. 2/22/79, Register 69; am 3/26/82, Register 81; repealed 9/20/2020, Register 235
Source: official source document (full AAC Title 15 PDF)
In this chapter (40 sections)
- 21.260 · Deduction for development costs
- 21.270 · Deduction for exploration costs
- 21.280 · Deduction for uncapitalized interest
- 21.290 · Deduction for general overhead and administrative expense
- 21.300 · Taxable oil pipeline income
- 21.310 · Operating revenues (oil pipelines)
- 21.320 · Extraordinary operating revenues and losses (oil pipelines)
- 21.330 · Reserved
- 21.350 · Operating expenses (oil pipeline)
- 21.360 · Reserved
- 21.400 · Taxable gas pipeline income
- 21.410 · Operating revenues (gas pipelines)
- 21.420 · Extraordinary operating revenues and losses (gas pipelines)
- 21.430 · Reserved
- 21.450 · Operating expenses (gas pipelines)
- 21.460 · Reserved
- 21.500 · Taxable apportioned income
- 21.510 · Apportionable income
- 21.520 · Three-factor formula for apportionment
- 21.530 · Property factor
- 21.540 · Payroll factor
- 21.550 · Sales factor
- 21.560 · Reserved
- 21.600 · General rule
- 21.610 · Notice of commencement of taxable activity
- 21.620 · Partial years
- 21.630 · Expenses and net operating losses under the old tax
- 21.640 · Installments under the old tax
- 21.650 · Net operating loss carryovers from AS 43.20
- 21.660 · Net operating loss carrybacks from AS 43.20
- 21.670 · Reserved
- 21.700 · Returns and assessments
- 21.710 · Payments; installments
- 21.720 · Refunds
- 21.730 · Computation of interest
- 21.740 · Civil penalties
- 21.750 · Relief
- 21.800 · Application to the 1978 tax year
- 21.810 · Statute of limitations
- 21.820 · Fiscal-year taxpayers