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.

(Eff. 1/12/83, Register 85; am 9/26/84, Register 91)