- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 65. Mining License Tax
- Section 20. Taxpayer's Duties.
previous: Section 19
. Alaska Veterans' Memorial Endowment Fund Contribution Credit. [Repealed, Sec. 25 Ch 46, SLA 2002].
next: Section 30
. Application For Renewals.
AS 43.65.020. Taxpayer's Duties.
- (a) A person subject to tax under this chapter shall make a return stating specifically the items of gross income from the
property, including royalty received and the deductions and credits allowed by this chapter and the exploration
incentive credit authorized by AS 27.30, and other information
for carrying out this chapter that the department prescribes. The return must show the mining license number and must
be signed by the taxpayer or an authorized agent of the taxpayer, under penalty of unsworn falsification in the second degree. If receivers,
trustees, or assigns are operating the property or business, they shall make returns for the person engaged in mining,
or the recipient of royalty in connection with mining property. The tax due on the basis of the returns shall be
collected in the same manner as if collected from the person of whose business they have custody and control. In a tax
year in which a taxpayer applies against the tax levied under this chapter the exploration incentive credit authorized
by AS 27.30, the commissioner shall require the taxpayer to
submit the accounting of mining operation activities form required by AS 27.30.030
- (b) A return made on the basis of the calendar year shall be made before May 1 of the next year. A return made on the
basis of a fiscal year shall be made before the first day of the fifth month of the next fiscal year.
- (c) The department may grant a reasonable extension of time for filing returns, under regulations adopted by it. Except in
the case of a taxpayer going abroad, an extension may not be made for more than six months.
- (d) A taxpayer's return shall be made to the department at Juneau. A taxpayer shall make a return either on a calendar
year or fiscal year basis, in conformance with the basis used in making the taxpayer's return for federal income tax
- (e) The total amount of tax imposed by this chapter shall be paid on the 30th day of April of the next calendar year, or,
if the return is made on the basis of the fiscal year, then on the last day of the fourth month of the next fiscal
- (f) Every person prosecuting or attempting to prosecute or engaging in the business of mining in the state shall comply
with the department's regulations and shall keep such records, give such statements under oath, and make such returns
as the department prescribes.
- (g) When the department considers it necessary, it may require a person, by notice served upon the person, to make a
return, give statements under oath, or keep records as it considers sufficient to show whether or not the person is
liable to tax under this chapter. If a person fails to file a return at the time prescribed by law or regulation, or
makes, wilfully or otherwise, a false or fraudulent return, the department shall make the return from its own knowledge
and from such information as it can obtain through testimony or otherwise. A return so made and subscribed by the
department is prima facie good and sufficient for all legal purposes.
All content © 2008 by Touch
N' Go/Bright Solutions, Inc.
Note to HTML Version:
This version of the Alaska Statutes is current through December, 2007. The Alaska Statutes were automatically converted to HTML from a plain text format. Every effort has been made to ensure their accuracy, but this can not be guaranteed. If it is critical that the precise terms of the Alaska Statutes be known, it is recommended that more formal sources be consulted. For statutes adopted after the effective date of these statutes, see, Alaska State Legislature
If any errors are found, please e-mail Touch N' Go systems at E-mail. We
hope you find this information useful.