Alaska Administrative Code
Title 15 - Revenue
Chapter 19 - Multistate Tax Compact
Article 6 - Sales Factor
15 AAC 19.261 - Denominator
Universal Citation: 15 AK Admin Code 15 AAC 19.261
Current through February 27, 2024
The denominator of the sales factor must include the total gross receipts derived by the taxpayer from transactions and activity in the regular course of its trade or business, except receipts excluded under 15 AAC 19.302.
Authority:AS 43.05.080
AS 43.19.010
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