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.
Structure Alaska Statutes
Title 43. Revenue and Taxation
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.
Sec. 43.20.142. Allocation and apportionment.
Sec. 43.20.143. Transportation carriers.
Sec. 43.20.144. Oil and gas producers and pipelines.