Alaska Statutes.
Title 8. Business and Professions
Chapter 4. Accountants
Section 440. Effect of Failure to Obtain License or Permit.
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AS 08.04.440. Effect of Failure to Obtain License or Permit.

Failure of an individual or a firm to apply for a required license or permit or to pay a required fee within (1) three years from the expiration date of the license or permit last obtained or renewed, or (2) three years from the date the person was granted a license or permit as a public accountant valid under AS 08.04.661 deprives the individual or firm of the right to a license, permit, or practice privilege or renewal of a license or permit unless the board determines that the failure is excusable. In case of excusable failure, the department shall determine the fee for a license or permit or renewal of a license or permit under this section.

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