Alaska Administrative Code

A person who disagrees with and wishes to appeal the final administrative decision of the department must within 30 days after the date the decision is mailed to the party, file an appeal with the superior court. Notes 15 AAC 05.040 Eff. 5/31/78, Register 66; am 12/26/80, Registe…

(a) If the department fails to act on a refund claim within six months from the date of filing the claim, the taxpayer may file a protest under 15 AAC 05.010. A protest filed under this section must include the date the claim was filed and the fact that the taxpayer has not recei…

(a) The civil penalty under AS 43.05.220 will not be imposed if the taxpayer shows reasonable cause for delay in filing the return or paying the tax. (b) A taxpayer who wishes to avoid the penalty established by AS 43.05.220 for failure to file a tax return or pay a tax must make…

(a) A failure-to-file penalty will be added to a tax at the rate of five percent for each 30-day period or fraction of a 30-day period during which the taxpayer fails to file at the time or times required by law or regulation a return or report as required by AS 43, unless it is …

(a) A negligence-or-intentional-disregard penalty will, in the department's discretion, be assessed in addition to a penalty for failure to file, failure to pay, or civil fraud. (b) If it is determined by the department that a tax deficiency or part of a tax deficiency is due to …

(a) A civil fraud penalty may be assessed in addition to a penalty for failure to file, failure to pay, negligence, or intentional disregard. (b) If it is determined by the department that a tax deficiency or part of a tax deficiency is due to fraud, then a penalty will be added …

The penalties provided in 15 AAC 05.210 - 15 AAC 05.230 will, in the department's discretion, be imposed on the taxpayer even if the return or report was prepared by an agent or employee of the taxpayer. Notes 15 AAC 05.240 Eff. 7/1/81, Register 78 Authority:AS 43.05.080 AS 43.05…

(a) Department representatives will, in their discretion, disclose confidential information obtained from a taxpayer in an audit or investigation of another taxpayer under AS 43.55, if the information is relevant to a sale, exchange, disposition, or netback valuation of oil or ga…

For tax credit certificates issued under AS 43.55.023 or 43.55.025 purchased by the department after December 31, 2015 and before January 1, 2017, the department shall make public by April 30, 2017 the information authorized under AS 43.05.230(l) Notes 15 AAC 05.255 Eff. 3/1/2017…

(a) Except as otherwise provided in AS 43.55.075, the amount of tax must be assessed within three years after the return is filed. The date of assessment is the date on which a written notice to the taxpayer is issued that specifies that this is a notice and demand for payment. T…

(a) A payment in an amount less than the amounts prescribed in (b)(1) and (2) of this section may be made by check in the manner prescribed in (c) of this section, by wire transfer or ACH credit transaction in the manner prescribed in (e) of this section, by an ACH debit transact…

In addition to the methods of payment prescribed by 15 AAC 05.310, the department may accept credit cards as a method of payment for license and permit fees, taxes, interest, penalties, and for repayment of permanent fund dividends. Notes 15 AAC 05.320 Eff. 3/30/85, Register 93; …

(a) Except as otherwise provided in (e) of this section, AS 43.55.020(g) and (h) and 15 AAC 55.830, the quarterly interest rate applicable to a delinquent tax or overpayment of a tax under AS 43 on or after January 1, 2014, and before January 1, 2018, is the interest rate under A…

The following provisions apply retroactively to January 1, 2017: (1)15 AAC 05.255; (2)15 AAC 05.330(e), as the provisions of that subsection read on December 31, 2017. Notes 15 AAC 05.340 Eff. 3/1/2017, Register 221, April 2017; am 1/1/2018,Register 224, January 2018 Authority:AS…

Notes 15 AAC 10.010 Eff. 6/21/78, Register 66 ; repealed 9/20/2020,Register 235, October 2020 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison …

Notes 15 AAC 10.020 Eff. 6/21/78, Register 66; am 5/16/81, Register 78 ; repealed 9/20/2020,Register 235, October 2020 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly …

Notes 15 AAC 10.030 Eff. 6/12/78, Register 66; am 5/16/81, Register 78 ; repealed 9/20/2020,Register 235, October 2020 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly …

Notes 15 AAC 10.035 Eff. 5/16/81, Register 78 ; repealed 9/20/2020,Register 235, October 2020 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison …

Notes 15 AAC 10.040 Eff. 6/21/78, Register 66 ; repealed 9/20/2020,Register 235, October 2020 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison …

Notes 15 AAC 10.050 Eff. 6/21/78, Register 66; am 5/16/81, Register 78 ; repealed 9/20/2020,Register 235, October 2020 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly …

Notes 15 AAC 10.060 Eff. 6/21/78, Register 66; am 5/16/81, Register 78 ; repealed 9/20/2020,Register 235, October 2020 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly …

Notes 15 AAC 10.070 Eff. 6/21/78, Register 66; am 5/16/81, Register 78 ; repealed 9/20/2020,Register 235, October 2020 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly …

Notes 15 AAC 105.010 Eff. 9/7/60, Register 2; am 11/6/76, Register 60; am 12/31/82, Register 84; am 10/1/88, Register 107; repealed 7/30/94, Register 131 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most rece…

Notes 15 AAC 105.015 Eff. 12/31/82, Register 84; repealed 7/30/94, Register 131 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will …

Notes 15 AAC 105.020 Eff. 9/7/60, Register 2; am 10/1/88, Register 107; repealed 7/30/94, Register 131 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More co…

Notes 15 AAC 105.030 Repealed 10/1/88. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 105.040 Repealed 10/1/88. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 105.050 Repealed 10/1/88. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 105.060 Repealed 10/1/88. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 105.070 Repealed 10/1/88. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 105.080 Repealed 10/1/88. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 105.090 Repealed 10/1/88. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 105.095 Eff. 12/31/82, Register 84; repealed 7/30/94, Register 131 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will …

Notes 15 AAC 105.100 Repealed 10/1/88. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 105.105 Eff. 12/31/82, Register 84; repealed 7/30/94, Register 131 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will …

Notes 15 AAC 105.110 Eff. 9/7/60, Register 2; am 11/6/76, Register 60; am 10/1/88, Register 107; am 12/23/88 - 2/15/89, Register 109; am 6/3/90, Register 114; repealed 7/30/94, Register 131 State regulations are updated quarterly; we currently have two versions available. Below i…

Notes 15 AAC 105.120 Eff. 9/6/60, Register 2; am 11/6/76, Register 60; am 12/31/82, Register 84; am 2/25/84, Register 89; am 10/1/88, Register 107; am 1/21/89, Register 109; repealed 7/30/94, Register 131 State regulations are updated quarterly; we currently have two versions ava…

Notes 15 AAC 105.125 Eff. 10/1/88, Register 107; am 10/1/88, Register 108; am 1/21/89, Register 109; repealed 7/30/94, Register 131 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the pri…

Notes 15 AAC 105.130 Repealed 10/1/88. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 105.135 Eff. 2/25/84, Register 89; repealed 7/30/94, Register 131 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will b…

Notes 15 AAC 105.140 Eff. 9/7/60, Register 2; repealed 7/30/94, Register 131 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be …

Notes 15 AAC 105.150 Eff. 9/7/60, Register 2; repealed 7/30/94, Register 131 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be …

Notes 15 AAC 105.160 Deleted 2/5/92 Under the authority of AS 44.62.125(b)(6) and 01.05.031(b)(11), as of Register 121 (April 1992), the regulations attorney deleted 15 AAC 105.160, which was superseded by provisions in 12 AAC 34. State regulations are updated quarterly; we curre…

Notes 15 AAC 105.170 Eff. 9/7/60, Register 2; am 11/6/76, Register 60; am 2/25/84, Register 89; am 10/1/88, Register 107; am 1/21/89, Register 109; repealed 7/30/94, Register 131 State regulations are updated quarterly; we currently have two versions available. Below is a compari…

Notes 15 AAC 105.180 Eff. 9/7/60, Register 2; am 11/6/76, Register 60; am 10/1/88, Register 107; repealed 7/30/94, Register 131 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior q…

(a) Deleted 2/5/92. (b) Repealed 7/30/94. (c) Repealed 7/30/94. (d) Repealed 7/30/94. Notes 15 AAC 105.190 Eff. 9/7/60, Register 2; am 11/6/76, Register 60; am 9/17/86, Register 99; am 10/1/88, Register 107; am 1/21/89, Register 109; am 7/30/94, Register 131 State regulations are…

Notes 15 AAC 105.195 Eff. 9/18/86, Register 99; repealed 7/30/94, Register 131 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will b…

Notes 15 AAC 105.200 Repealed 10/1/88. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 105.210 Eff. 9/7/60, Register 2; am 11/6/76, Register 60; am 10/1/88, Register 107; am 1/21/89, Register 109; repealed 7/30/94, Register 131 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most rece…

Notes 15 AAC 105.220 Eff. 9/7/60, Register 2; am 11/6/76, Register 60; am 10/1/88, Register 107; repealed 7/30/94, Register 131 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior q…