15 Alaska Admin. Code § 55.195
15 AAC 55.195
The material adopted by reference in 15 AAC 55.195(d), (f), and (h) from the Standard Industrial Classification Manual may be viewed at or obtained from the Department of Revenue, Tax Division, 550 W. 7th Avenue, Suite 500, Anchorage, AK 99501. The Valuation Handbook, Industry Cost of Capital, is published by Duff & Phelps, LLC, 311 South Wacker Drive, Suite 4200. Chicago, IL 60606, or www.duffandphelps.com. Before Register 221 (April, 2017) the regulation referenced The Cost of Capital Yearbook, published by Morningstar. Inc. Effective Morningstar, Inc. Effective March 1, 2017, Register 221, the reference was changed to the Valuation Handbook, Industry Cost of Capital, published by Duff & Phelps, LLC.
Before 1/1/2000, Register 152, the substance of 15 AAC 55.195(a), (b), and (c) was in 15 AAC 55.191(d), (f), and (g). The history note for 15 AAC 55.195 does not reflect the earlier history of the provisions currently set out at 15 AAC 55.195(a), (b), and (c).
Authority:AS 43.05.080
AS 43.55.020
AS 43.55.030
AS 43.55.040
AS 43.55.110
AS 43.55.150