Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.20.142
Allocation and apportionment
Official textakleg.gov
A taxpayer who has income from business activity that is taxable both inside and outside the state or income from other sources both inside and outside the state shall allocate and apportion net income as provided in AS 43.19 (Multistate Tax Compact), or as provided by this chapter.
Source: official source document (full Title 43 PDF)
In this chapter (40 sections)
- 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
- 43.20.260 · Suspension of licenses