Alaska Electronic Commerce Taxation
Statutes
- Alaska
Statute § 43.19.010, Art. IV(2)
the Uniform Division of Income for Tax Purposes Act (UDITPA) allocation
and apportionment provisions are applicable to taxpayers who have income
from business activity that is taxable in Alaska and another state.
- Alaska
Statute § 43.20.065
Alaska has expanded the scope of UDITPA provisions by also applying
them to taxpayers having income from "other sources" both
inside and outside the state.
Commentaries