Article 4 - Property Factor
- § 15 AAC 19.141 - Property factor in general
- § 15 AAC 19.151 - Property used for the production of business income
- § 15 AAC 19.161 - Consistency in reporting
- § 15 AAC 19.171 - Numerator
- § 15 AAC 19.181 - Valuation of owned property
- § 15 AAC 19.191 - Valuation of rented property
- § 15 AAC 19.201 - Averaging property values
- § 15 AAC 19.202 - Special rules
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