Article 7 - General Provisions

  1. § 15 AAC 19.900 - Definitions
  2. § 15 AAC 19.9010 - Business and nonbusiness income defined (Repealed)
  3. § 15 AAC 19.9020 - Business and nonbusiness income - application of definitions (Repealed)
  4. § 15 AAC 19.9030 - Proration of deductions (Repealed)
  5. § 15 AAC 19.9040 - Apportionment and allocation of income generally (Repealed)
  6. § 15 AAC 19.9050 - Definition of taxpayer (Repealed)
  7. § 15 AAC 19.9060 - Application of AS 43.19.010, Article IV (Repealed)
  8. § 15 AAC 19.9070 - Taxable in another state - in general (Repealed)
  9. § 15 AAC 19.9080 - Taxable in another state - when a corporation is "subject to" a tax under AS 43.19.010, Article IV.3.(1) (Repealed)
  10. § 15 AAC 19.9090 - Taxable in another state - when a state has jurisdiction to subject to taxpayer to a net income tax (Repealed)
  11. § 15 AAC 19.9100 - Property factor - in general (Repealed)
  12. § 15 AAC 19.9110 - Property factor - consistency in reporting (Repealed)
  13. § 15 AAC 19.9120 - Property factor - numerator (Repealed)
  14. § 15 AAC 19.9130 - Property factor - valuation of owned property (Repealed)
  15. § 15 AAC 19.9140 - Rented property (Repealed)
  16. § 15 AAC 19.9150 - Averaging property values (Repealed)
  17. § 15 AAC 19.9160 - Payroll factor - in general (Repealed)
  18. § 15 AAC 19.9170 - Payroll factor - numerator (Repealed)
  19. § 15 AAC 19.9180 - What is compensation? (Repealed)
  20. § 15 AAC 19.9190 - Payroll factor - what is an individual? (Repealed)
  21. § 15 AAC 19.9200 - Payroll factor - what is compensation paid in this state? (Repealed)
  22. § 15 AAC 19.9210 - Sales factor - sales made in general business operations (Repealed)
  23. § 15 AAC 19.9220 - Sales factor - consistency in reporting (Repealed)
  24. § 15 AAC 19.9230 - Sales factor - sales made in other types of business activity (Repealed)
  25. § 15 AAC 19.9240 - Sales factor - numerator (Repealed)
  26. § 15 AAC 19.9250 - What sales of tangible personal property are in this state? (Repealed)
  27. § 15 AAC 19.9260 - Sales to United States government (Repealed)
  28. § 15 AAC 19.9270 - Sales other than sales of tangible personal property (Repealed)
  29. § 15 AAC 19.9280 - Income-producing activity defined (Repealed)
  30. § 15 AAC 19.9290 - Cost of performance - defined (Repealed)
  31. § 15 AAC 19.9300 - Sales factor application (Repealed)

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