Notwithstanding sec. 2, art. IV, of AS 43.19 (Multistate Tax Compact), and unless otherwise provided under AS 43.20.143 - 43.20.145, a taxpayer that is a public utility shall allocate and apportion income in accordance with the remainder of art. IV of AS 43.19 (Multistate Tax Compact).
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.