15 Alaska Admin. Code § 19.1390

Current through May 31, 2024

Section 15 AAC 19.1390 - Definitions for 15 AAC 19.1300 - 15 AAC 19.1390

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) "long-term contract" means a contract performed by a construction contractor and which is not completed within the taxable year in which it is entered into.

15 AAC 19.1390

Eff. 1/12/83, Register 85

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 19.1390, 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