15 Alaska Admin. Code § 19.271

Current through September 25, 2024

Section 15 AAC 19.271 - Numerator

The numerator of the sales factor must include gross receipts attributable to this state and derived by the taxpayer from transactions and activity in the regular course of its trade or business. All interest income, service charges, carrying charges, or time-price differential charges incidental to those gross receipts shall be included regardless of

(1) the place where the accounting records are maintained; or

(2) the location of the contractor or other evidence of indebtedness.

15 AAC 19.271

Eff. 5/24/78, Register 66

Authority:AS 43.05.080

AS 43.19.010