Alaska Statutes
Chapter 20. Alaska Net Income Tax Act
Article 2. Allocation and Apportionment.

Sec. 43.20.141. Income from sources in the state of nonresident partners. - In determining the source of a nonresident partner's income, effect...

Sec. 43.20.142. Allocation and apportionment. - A taxpayer who has income from business activity that is...

Sec. 43.20.143. Transportation carriers. - (a) All business income of water transportation carriers shall be...

Sec. 43.20.144. Oil and gas producers and pipelines. - (a) All business income of a taxpayer engaged in the...

Sec. 43.20.145. Affiliated groups. - (a) A corporation that is a member of an affiliated...

Sec. 43.20.146. Public utilities. - Notwithstanding sec. 2, art. IV, of AS 43.19 (Multistate Tax...