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Title 15 . Revenue
Chapter 5 . (Repealed)
Section 240. Acts of agents or employees

15 AAC 05.240. Acts of agents or employees

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.

History: Eff. 7/1/81, Register 78

Authority: AS 43.05.080

AS 43.05.220


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Last modified 7/05/2006