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Title 15 . Revenue
Chapter 21 . (Repealed)
Section 810. Statute of limitations

15 AAC 21.810. Statute of limitations

Except as otherwise provided in AS 43.05.260 or AS 43.05.270 , the department will, in its discretion

(1) amend an assessment under this chapter no later than three years from the date a return is due or filed under this chapter, whichever is later; and

(2) collect tax, penalties, and interest under this chapter as specified in an assessment or in an amendment to that assessment no later than six years from the original date of that assessment or, if amended, the date of the amendment to that assessment.

History: Eff. 2/22/79, Register 69; am 3/26/82, Register 81

Authority: AS 09.10.010

AS 43.05.080

AS 43.05.260

AS 43.05.270

AS 43.21.090


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Last modified 7/05/2006