Alaska Administrative Code
Title 15 - Revenue
Chapter 19 - Multistate Tax Compact
Article 11 - Special Rules: Water Transportation Carriers
15 AAC 19.1430 - Payroll factor

Universal Citation: 15 AK Admin Code 15 AAC 19.1430

Current through February 27, 2024

(a) For a water transportation carrier, the numerator of the payroll factor is the sum of

(1) the compensation paid to employees assigned to locations within the state determined under AS 43.19; and

(2) the total year's compensation paid to the crew, master, and officers of each ship that is used in Alaska mobile property operations during the tax year, multiplied by that ship's days-spent-in-port ratio determined under 15 AAC 19.1410 for the tax year.

(b) The taxpayer shall determine the denominator of the payroll factor under AS 43.19, and shall include the compensation paid by all corporations combined under AS 43.20.145.

In 2012 the revisor of statutes, acting under AS 01.05.031, renumbered former AS 43.20.071 as AS 43.20.143 and former AS 43.20.073 as AS 43.20.145. As of Register 204 (January 2013), the regulations attorney made a conforming technical revisions under AS 44.62. 125(b)(6), to 15 AAC 19.1430(b), so that the cross-reference to former AS 43.20.073 now refers to the renumbered statute, AS 43.20.145. In addition, the regulations attorney made conforming technical revisions to the authority citation that follows 15 AAC 19.1430, so that citations to former AS 43.20.071 and 43.20.073 now refer to the renumbered statutes, AS 43.20.143 and 43.20.145.

Authority:AS 43.05.080

AS 43.19.010

AS 43.20.143

AS 43.20.145

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