Section 15.19.271. Numerator.

Latest version.

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.

Authorities

43.05.080;43.19.010

Notes

Reference

15 AAC 19.1110
15 AAC 20.610

Authority
 AS 43.05.080  
AS 43.19.010  
History Eff. 5/24/78, Register 66

                    
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