Alaska Stat. » Chapter 43.20
Alaska Statutes

Alaska Stat. § 43.20.072 (2026)

[Renumbered as

✓ current as of July 2026
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Sec. 43.20.072. [Renumbered as AS 43.20.144.]
Notes of Decisions
Cited in 5 cases, 1985–2013 · leading case: Gulf Oil Corp. v. State, Dep't of Revenue, 755 P.2d 372 (Alaska 1988).
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Gulf Oil Corp. v. State, Dep't of Revenue, 755 P.2d 372 (Alaska 1988). · cites it 3× “AS 43.20.072. 9 . Although Angola (one of the KINEVA countries) was not a member of OPEC, it apparently followed OPEC pricing policies.”
Tesoro Corp. v. State, Dep't of Revenue, 312 P.3d 830 (Alaska Ct. App. 2013). · cites it 2× “DOR there found that "Tesoro is one unitary petroleum business" and that "the entire group is subject to modified apportionment under AS 43.20.072." Notwithstanding that 1998 finding, Tesoro not only failed to amend its filings for the years 1994-1997 to reflect its unitary…”
Atl. Richfield Co. v. State, 705 P.2d 418 (Alaska 1985). “AS 43.20.072. The legislature took this step primarily to avoid a further increase in the possible $1.”
Atl. Richfield Co. v. Dep't of Revenue, 717 P.2d 613 (Or. 1986). “See Alaska Stat § 43.20.072(b)(1). All Alaska taxpayers are required to capitalize all IDCs for the purpose of determining Alaska taxable income, which would eliminate any difference in the taxable income between taxpayers based on IRC section 263(c) election.”
Tesoro Corp. & Subsidiaries v. State, Dept. of Revenue (Alaska 2013). · cites it 2× “144 was formerly codified as AS 43.20.072 but was renumbered in 2012. -5- 6838 In its tax return for 1995 Tesoro took the position that KPL was not unitary with the remainder of Tesoro’s business segments.”
— Alaska Stat. § 43.20.072(b)(1) — 1 case
Atl. Richfield Co. v. Dep't of Revenue, 717 P.2d 613 (Or. 1986). “See Alaska Stat § 43.20.072(b)(1). All Alaska taxpayers are required to capitalize all IDCs for the purpose of determining Alaska taxable income, which would eliminate any difference in the taxable income between taxpayers based on IRC section 263(c) election.”
— Alaska Stat. § 43.20.072(f) — 1 case
Gulf Oil Corp. v. State, Dep't of Revenue, 755 P.2d 372 (Alaska 1988). “AS 43.20.072. 9 . Although Angola (one of the KINEVA countries) was not a member of OPEC, it apparently followed OPEC pricing policies.”
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