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25,622 sections across 774 Alaska regulatory chapters.
15 AAC 56-065 Payment of tax
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(a) The tax levied under AS 43.56.010(a) is payable to the department no later than June 30 of the tax year regardless of whether the taxable property is included on the assessment roll for the current tax year or on a supplementary or amended assessment roll. No extension of tim…
15 AAC 56-066 Refund claims for overpayment of taxes
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(a) If a property owner believes that the owner has paid more taxes than the amount due under AS 43.56.010(a), the property owner may file a claim for refund with the department. In order to be considered, a claim for refund must be filed within the period provided in AS 43.05.27…
15 AAC 56-068 Limitation periods
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(a) Subject to the limitations period provided in AS 43.05.260, the department may assess the amount of tax imposed under this chapter, and may investigate an account and supplement or amend an assessment under this chapter, at any time. (b) The department may collect taxes, pena…