Alaska Administrative Code

(a) Premises used to conduct an activity permitted under AS 05.15 must be open to inspection by the department whenever an activity is conducted at the premises or any other reasonable time. During an inspection, the department may (1) count the money on hand or received from gam…

(a) The department may issue an advisory notice to a permittee, licensee, or registered vendor if an incident occurs or a defect is identified that could result in a violation of AS 05.15 or this chapter. An advisory notice may not constitute grounds for administrative or court a…

In fulfilling its duties under AS 05.15.180(b), the department will presume that an activity did not exist and was not conducted before January 1, 1959. A permittee or operator may overcome this presumption by submitting documentation such as newspaper articles, records, and othe…

(a) Disqualification of a person under AS 05.15.105 terminates 10 years after the person's conviction for a crime that is at the time of conviction for the violation of a law of this state or, if of another jurisdiction, would if committed in this state be a Class B felony other …

As used in AS 05.15 and this chapter, unless the context requires otherwise, (1) "advisory notice" means an informal notice by the department to a multiple-beneficiary permittee or other permittee, licensee, or registered vendor that a complaint has been filed with the department…

(a) An operator shall file an annual tax return on a calendar year basis. The tax return, and the total tax imposed by AS 43.35.210, are due on April 15 of the following calendar year. (b) The operator shall file the tax return on a form prescribed by the department. The operator…

(a) An operator may file for an automatic six-month extension of time for filing a tax return. (b) An operator must file an application for an extension of time for filing a tax return with the department no later than the tax return due date. The operator must attach a copy of t…

An operator shall calculate the amount subject to tax imposed by AS 43.35.210 by multiplying adjusted gross income from gaming or gambling earned during the entire voyage by the percentage of gaming or gambling hours conducted in waters under the state's jurisdiction. The operato…

An operator shall preserve in hard copy or in electronic format, all books, records, and any other data used to prepare the tax return. The operator shall retain those materials for three years following the return due date or the date the operator files the return, whichever is …

(a) In AS 43.35.200-43.35.220 and this chapter, unless the context requires otherwise, (1) "gaming or gambling" means a contest, game, or activity in which a person stakes or risks something of value upon(A) the outcome of a contest of skill or chance or a future contingent event…

(a) In this chapter (1) "business income" means income arising from transactions and activity in the regular course of the taxpayer's trade or business and includes income from tangible and intangible property if the acquisition, management, and disposition of the property consti…

(a) A taxpayer may have more than one "trade or business." In such cases, it is necessary to determine the business income attributable to each separate trade or business. The income of each business is then apportioned by an apportionment formula which takes into consideration t…

(a) The following subsections in this section are rules for determining whether particular income is business or nonbusiness income. (b) Rents from Real and Tangible Personal Property. Rental income from real and tangible personal property is business income if the property with …

(a) In most cases an allowable deduction of a taxpayer will be applicable only to the business income arising from a particular trade or business or to a particular item of nonbusiness income. In some cases, an allowable deduction may be applicable to the business incomes of more…

If the business activity in respect to any trade or business of a taxpayer occurs both within and outside of this state, and if by reason of that business activity the taxpayer is taxable in another state, the portion of the net income (or net loss) arising from that trade or bus…

If a particular trade or business is carried on by a taxpayer and one or more affiliated corporations, nothing in AS 43.19.010, Article IV, or in these regulations precludes the use of a "combined report" by which the entire business income of that trade or business is apportione…

Any taxpayer subject to the taxing jurisdiction of this state shall allocate all of its nonbusiness income or loss within or outside of this state in accordance with AS 43.19.010, Article IV.4 - IV.8. Notes 15 AAC 19.081 Eff. 5/24/78, Register 66 Authority:AS 43.05.080 AS 43.19.0…

(a) In filing returns with this state, if the taxpayer departs from or modifies the manner in which income has been classified as business income or nonbusiness income in returns for prior years, the taxpayer shall disclose in the return for the current year the nature and extent…

(a) A taxpayer is subject to the allocation and apportionment provisions of this chapter if it has income from business activity that is taxable both within and outside of this state. A taxpayer's income from business activity is taxable outside of this state if the taxpayer, by …

If an airline has income from sources both within and outside this state, the amount of business income from sources within this state must be determined in accordance with 15 AAC 19.1100 - 15 AAC 19.1190. In such cases, the first step is to determine which portion of the airline…

(a) A taxpayer is "subject to" one of the taxes specified in 15 AAC 19.101(a) if it carries on business activity in that state and that state imposes such a tax on that activity. Any taxpayer which asserts that it is subject to one of the taxes specified in 15 AAC 19.101(a) in an…

(a) Property Factor. (1) The property factor includes the value of all owned and rented aircraft. The use of the taxpayer's owned or rented aircraft in an exchange program with another air carrier does not constitute a rental or subrental, whichever the case may be, of that aircr…

The taxpayer must maintain the records necessary to arrive at "ground time" as defined in 15 AAC 19.1190, which records are subject to review by the department. Notes 15 AAC 19.1120 Eff. 3/31/82, Register 81 In 2012 the revisor of statutes, acting under AS 01.05.031, renumbered f…

(a) "Ground time" for air carriers means all time spent on the ground while loading and unloading passengers, freight, mail, or operating supplies, or during refueling operations, and does not include periods when the aircraft is (1) not being loaded or unloaded; (2) not in servi…

If a land transportation carrier has income from sources both within and outside this state, the amount of business income from sources within this state must be determined in accordance with 15 AAC 19.1200 - 15 AAC 19.1290. In such cases, the first step is to determine which por…

The second test, that of the state having jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not, applies if the taxpayer's business activity is sufficient to give the state jurisdiction to impose a net income tax by re…

(a) Property Factor. (1) The denominator of the property factor is the average value of all of the taxpayer's real and tangible personal property owned or rented and used during the income year. (2) The numerator of the property factor is the average value of the taxpayer's real …

The taxpayer must maintain the records necessary to arrive at "days spent in terminals" as defined in 15 AAC 19.1290, which records are subject to review by the department. Notes 15 AAC 19.1220 Eff. 3/31/82, Register 81 In 2012 the revisor of statutes, acting under AS 01.05.031, …

In 15 AAC 19.1200 - 15 AAC 19.1290 (1) "terminal" means any location where goods transported are loaded on or unloaded from interstate mobile transportation equipment; (2) "days spent in terminals" refers to hours spent in terminals by mobile transportation equipment, and is comp…

If a construction contractor is performing long-term contracts and is engaged in business both within and outside this state, the amount of income from sources within this state, including income from those long-term contracts, must be determined in accordance with 15 AAC 19.1300…

All business income of each trade or business of the taxpayer shall be apportioned to this state by use of the apportionment formula set forth in AS 43.19.010, Article IV.9. The elements of the apportionment formula are the property factor (see 15 AAC 19.141 - 15 AAC 19.202), the…

A construction contractor's business income must be apportioned to this state by either the apportionment formula described in 15 AAC 19.1320 or the formula described in 15 AAC 19.1330. Notes 15 AAC 19.1310 Eff. 1/12/83, Register 85; am 9/26/84, Register 91 In 2012 the revisor of…

The apportionment formula for a taxpayer reporting income under the percentage of completion method is a fraction (1) the numerator of which is the sum of (A) the property factor as defined in AS 43.19.010, Article IV.10 -.12, and 15 AAC 19.141 - 15 AAC 19.202; (B) the payroll fa…

(a) The apportionment formula for a taxpayer reporting income under the completed contract method is a fraction(1) the numerator of which is the sum of(A) the property factor as defined in AS 43.19.010, Article IV.10 -.12, and 15 AAC 19.141 - 15 AAC 19.202, and modified under (b)…

In 15 AAC 19.1300 - 15 AAC 19.1390 (1) "construction contractor" means a person who undertakes or offers to perform to construct, alter, repair, move, or demolish, including excavation and site development, a highway, building, road, railroad, or any type of fixed structures; (2)…

(a) The property factor of the apportionment formula for each trade or business of the taxpayer must include all real and tangible personal property owned or rented by the taxpayer and used during the tax period in the regular course of that trade or business. The term "real and …

(a) A water transportation carrier shall use a days-spent-in-port ratio computed under this section to attribute to the numerators calculated under 15 AAC 19.1420 - 15 AAC 19.1440 a portion of the total property, payroll, and sales of each ship that the taxpayer uses in Alaska mo…

(a) For a water transportation carrier, the numerator of the property factor is the sum of (1) the value, determined under AS 43.19 as modified by AS 43.20.144(e) where applicable, of in-state property other than property used in Alaska mobile property operations described in (2)…

(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 …

(a) For a water transportation carrier, the numerator of the sales factor is the sum of (1) the in-state gross receipts, determined under AS 43.19 as modified by AS 43.20.144(d) where applicable, that are not from Alaska mobile property operations; and (2) the tax year's gross re…

A water transportation carrier that is subject to 15 AAC 20.300(c) shall use 25 AAC 19.1410 - 15 AAC 19.1490 to calculate the portion of its property and sales numerators attributable to Alaska mobile property operations. Notes 15 AAC 19.1450 Eff. 8/8/2007, Register 183 In 2012 t…

(a) This section applies to determine(1) which of the taxpayer's affiliates, that are engaged in international mobile property operations, meet the 20 percent United States factor test under AS 43.20.145(a)(1)(A) and (4) and must be included in the taxpayer's water's edge combine…

(a) A taxpayer engaged in Alaska mobile property operations that are subject to AS 43.20.145 shall prepare, maintain, and provide to the department upon request documents necessary to verify the taxpayer's numerators calculated under 15 AAC 19.1420 - 15 AAC 19.1440, and documents…

In 15 AAC 19.1410 - 15 AAC 19.1490, unless the context requires otherwise, (1) "Alaska mobile property operations" means (A) transporting goods or persons by ship or barge between a port outside the state and a port within the state; or (B) leasing out or chartering out ships, or…

(a) Property must be included in the property factor if it is actually used or is available for or capable of being used during the tax period in the regular course of the trade or business of the taxpayer. Property held as reserves or standby facilities or property held as a res…

(a) In filing returns with this state, if the taxpayer departs from or modifies the manner of valuing property or of excluding or including property in the property factor used in returns for prior years, the taxpayer shall disclose in the return for the current year the nature a…

(a) The numerator of the property factor must include the average value of the real and tangible personal property owned or rented by the taxpayer and used in this state during the tax period in the regular course of the trade or business of the taxpayer. (b) Property in transit …