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  5. 665 P.2d 960 (1983)
 

EARTH RESOURCES CO. v. STATE, DEPT. OF REV.

Nos. 5762, 5815.

665 P.2d 960 (1983)

EARTH RESOURCES COMPANY OF ALASKA, a/k/a Energy Company of Alaska, Appellant and Cross-Appellee, v. STATE of Alaska, Department of Revenue, Appellee and Cross-Appellant.

Supreme Court of Alaska.

As Amended on Grant in Part and Denial in Part of Petition for Rehearing June 17, 1983.

Attorney(s) appearing for the Case

Patrick B. Gilmore, Atkinson, Conway, Bell & Gagnon, Anchorage, for appellant and cross-appellee.

Wilson L. Condon, Atty. Gen., Juneau, and Teo C. Spengler, Asst. Atty. Gen., Juneau, for appellee and cross-appellant.

Before BURKE, C.J., RABINOWITZ, CONNOR and MATTHEWS, JJ., and SCHULZ, Superior Court Judge.

AMENDED OPINION

BURKE, Chief Justice.

This case involves principles of multistate corporate taxation as set out in the Multistate Tax Compact, AS 43.19.010-43.19.050 and the Alaska Net Income Tax Act, AS 43.20.010-43.20.350 (ANITA). The central issue on appeal is whether the taxpayer was properly found to be a unitary business to which the apportionment formula of AS 43.20.065 must be applied. Additionally, the taxpayer raises questions regarding the standard...

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