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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.
History: Eff. 1/12/83, Register 85; am 9/26/84, Register 91
Authority: AS 43.05.080
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Last modified 7/05/2006