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.
(Eff. 1/12/83, Register 85)