Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.20.141
Income from sources in the state of nonresident partners
In determining the source of a nonresident partner's income, effect may not be given to a provision in the partnership agreement that
# (1)
characterizes payments to the partner as being for services or for the use of capital;
# (2)
allocates to the partner, as income or gain from sources outside the state, a greater proportion of the partner's distributive share of partnership income or gain than the ratio of partnership income or gain from sources outside the state to partnership income or gain from all sources; or
# (3)
allocates to the partner a greater proportion of a partnership item of loss or deduction connected to Alaska sources than the partner's proportionate share, for federal income tax purposes of partnership loss or education generally.
Source: official source document (full Title 43 PDF)
In this chapter (40 sections)
- 43.20.042 · Special industrial incentive investment tax credits
- 43.20.043 · Gas exploration and development tax credit
- 43.20.044 · Exploration credits
- 43.20.045 · Proration of part-year resident and nonresident individual…
- 43.20.046 · Gas storage facility tax credit
- 43.20.047 · Liquefied natural gas storage facility tax credit
- 43.20.048 · Veteran employment tax credit
- 43.20.049 · Qualified oil and gas service industry expenditure credit
- 43.20.050 · Taxpayer liable
- 43.20.051 · 43.20.051
- 43.20.052 · Credit for the in-state manufacture of urea, ammonia, or…
- 43.20.053 · Qualified in-state oil refinery infrastructure expenditures…
- 43.20.060 · Direct allocation
- 43.20.061 · Credit for taxes paid another state
- 43.20.065 · 43.20.065
- 43.20.070 · Employees of interstate carriers
- 43.20.071 · 43.20.071
- 43.20.072 · 43.20.072
- 43.20.073 · 43.20.073
- 43.20.080 · Allocation of nonbusiness income; net rents and royalties;…
- 43.20.141 · Income from sources in the state of nonresident partners
- 43.20.142 · Allocation and apportionment
- 43.20.143 · Transportation carriers
- 43.20.144 · Oil and gas producers and pipelines
- 43.20.145 · Affiliated groups
- 43.20.146 · Public utilities
- 43.20.150 · Definitions
- 43.20.160 · Administration
- 43.20.170 · Collection of income tax at source
- 43.20.172 · Information required of fish processors and buyers
- 43.20.173 · Collection of income tax at source for fish and fish…
- 43.20.180 · Credits against tax
- 43.20.190 · Publicity
- 43.20.200 · Review and assessment
- 43.20.210 · Additional penalty tax
- 43.20.215 · Penalty for late payment of refund
- 43.20.220 · Enforcement
- 43.20.230 · Lien
- 43.20.240 · Recording lien and certificate of discharge
- 43.20.250 · Action to enforce lien