Alaska Statutes

Alaska Stat. § 43.20.065 (2026)

[Renumbered as

✓ current as of July 2026
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Sec. 43.20.065. [Renumbered as AS 43.20.142.]
Notes of Decisions
Cited in 6 cases, 1983–1998 · leading case: Earth Resources Co. of Alaska v. State, Dep't of Revenue, 665 P.2d 960 (Alaska 1983).
Earth Resources Co. of Alaska v. State, Dep't of Revenue, 665 P.2d 960 (Alaska 1983). · cites it 5× “The central issue on appeal is whether the taxpayer was properly found to be a unitary business to which the apportionment formula of AS 43.20.065 must be applied. Additionally, the taxpayer raises questions regarding the standard of review and the burden of proof to be utilized…”
State, Dep't of Revenue v. OSG Bulk Ships, Inc., 961 P.2d 399 (Alaska 1998). · cites it 6× “AS, 43.20.065; AS 43.19.010, art. IV, ¶ 9.”
Gen. Dynamics Corp. v. Sharp, 919 S.W.2d 861 (Tex. App. 1996). “Code Ann. § 47-1810.2(d) (1990); Fla.Stat. ch.”
Gulf Oil Corp. v. State, Dep't of Revenue, 755 P.2d 372 (Alaska 1988). “" AS 43.20.065. 6 . It is only for the 1975-77 tax years that Gulf contests the DOR's treatment of the KINEVA taxes.”
Union Oil Co. of Cal. v. State, Dept. of Rev., 677 P.2d 1256 (Alaska 1984). “Since the Alaska group was unitary, formulary apportionment was the accounting method used to compute Alaska taxable income pursuant to AS 43.20.065. Under formu-lary apportionment, the property, payroll and sales of Union and its subsidiaries worldwide.”
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