Alaska Statutes
Alaska Stat. § 43.20.142 (2026)
Allocation and apportionment
✓ current as of July 2026
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Sec. 43.20.142. Allocation and apportionment.
A taxpayer who has income from business activity that is taxable both inside and outside the state or income from other sources both inside and outside the state shall allocate and apportion net income as provided in AS 43.19 (Multistate Tax Compact), or as provided by this chapter.
A taxpayer who has income from business activity that is taxable both inside and outside the state or income from other sources both inside and outside the state shall allocate and apportion net income as provided in AS 43.19 (Multistate Tax Compact), or as provided by this chapter.
Notes of Decisions
Cited in 2
cases (1 in the last 5 years), 2014–2022 · leading case: State of Alaska, Dep't of Revenue v. Nabors Int'l Fin., Inc. & Subsidiaries, Nabors Int'l Fin., Inc. & Subsidiaries v. State of Alaska, Dep't of Revenue (Alaska 2022).
State of Alaska, Dep't of Revenue v. Nabors Int'l Fin., Inc. & Subsidiaries, Nabors Int'l Fin., Inc. & Subsidiaries v. State of Alaska, Dep't of Revenue (Alaska 2022). “9 See AS 43.20.142 (“A taxpayer who has income from business activity that is taxable both inside and outside the state or income from other sources both inside and outside the state shall allocate and apportion net income as provided in AS 43.”
Schlumberger Tech. Corp. & Subsidiaries v. State Dep't of Revenue, 331 P.3d 334 (Alaska 2014). “010; AS 43.20.142. 20 . AS 43.19.010, art. IV, 19.”
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