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All taxpayers shall report and pay tax under this chapter on a calendar-year basis unless they have received prior written authorization from the department to report and pay tax under this chapter on a fiscal-year basis. The department, in its discretion, will grant such an authorization to a taxpayer, but only if the taxpayer's financial accounting is done on a fiscal-year (as opposed to calendar-year) basis. If granted, each such authorization by the department authorizes a taxpayer to report and pay tax under this chapter on the basis of only the fiscal year that is used for purposes of the taxpayer's financial accounting and not on the basis of any other fiscal year. A taxpayer thus authorized to use its financial accounting fiscal year is a "fiscal-year taxpayer."
History: Eff. 2/22/79, Register 69
Authority: AS 43.05.080
Art. IV, § 18
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Last modified 7/05/2006