15 Alaska Admin. Code § 19.1300
Current through May 31, 2024
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 - 15 AAC 19.1390.
15 AAC 19.1300
In 2012 the revisor of statutes, acting under AS 01.05.031, renumbered former AS 43.20.065 as AS 43.20.142. As of Register 204 (January 2013), the regulations attorney made a conforming technical revision under AS 44.62.125(b)(6), to the authority citation that follows 15 AAC 19.1300, so that the citation to former AS 43.20.065 now refers to the renumbered statute, AS 43.20.142.
Authority:AS 43.05.080
AS 43.19.010
AS 43.20.142