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(a) For a return to be complete, a taxpayer shall submit within six months of the date of initial filing of a return under the water's edge reporting method, a copy of all domestic disclosure spreadsheets that included any member of the water's edge combined group filed in other states for the current tax year.
(b) The department will, in its discretion, require the filing of a domestic disclosure spreadsheet for Alaska tax purposes that contains the information the department considers necessary in order to evaluate audit potential or to perform an audit of the return. A spreadsheet required under this subsection must be filed within 120 days from the date that the department makes the request.
(c) A spreadsheet is complete when filed unless, within 180 days after the spreadsheet was filed, the department notifies the taxpayer that the spreadsheet requirements have not been met. This notice must be sent by certified mail and must inform the taxpayer why the spreadsheet is not complete. A taxpayer must correct the deficiencies in its spreadsheet within 120 days after receiving the notice of the deficiency. A taxpayer may file a written request for an extension of time with the department within 90 days after receiving the notice of deficiency. The request is filed on the date it is sent by certified mail to the department. The request for an extension of time must state the grounds for the request. The department will, in the department's discretion, extend the 120 day period for good cause as determined by the department.
History: Eff. 7/9/93, Register 127; am 3/6/98, Register 145
Authority: AS 43.05.080
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Last modified 7/05/2006