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Title 15 . Revenue
Chapter 56 . (Repealed)
Section 65. Payment of tax

15 AAC 56.065. Payment of tax

(a) The tax levied under AS 43.56.010 (a) is payable to the department no later than June 30 of the tax year regardless of whether the taxable property is included on the assessment roll for the current tax year or on a supplementary or amended assessment roll. No extension of time will be granted for the payment of tax.

(b) If the tax is not paid as required in (a) of this section for property included on the assessment roll for the current tax year, or if the tax is not paid by the 30th day after a demand for payment of a supplementary or amended assessment, the 10 percent penalty provided in AS 43.56.160 will be applied to the net amount of the tax remaining unpaid after deduction of the credit for municipal tax payments under AS 43.56.010 (d).

(c) Interest will be added on all taxes paid after June 30 of the tax year.

(d) Payment under this section must be made as required in 15 AAC 05.310.

History: Eff. 5/10/86, Register 98; am 1/1/2003, Register 164

Authority: AS 43.05.080

AS 43.05.150

AS 43.05.250

AS 43.56.160

AS 43.56.200

Note to HTML Version:

The Alaska Administrative Code was automatically converted to HTML from a plain text format. Every effort has been made to ensure its accuracy, but neither Touch N' Go Systems nor the Law Offices of James B. Gottstein can be held responsible for any possible errors. This version of the Alaska Administrative Code is current through June, 2006.

If it is critical that the precise terms of the Alaska Administrative Code be known, it is recommended that more formal sources be consulted. Recent editions of the Alaska Administrative Journal may be obtained from the Alaska Lieutenant Governor's Office on the world wide web. If any errors are found, please e-mail Touch N' Go systems at E-mail. We hope you find this information useful. Copyright 2006. Touch N' Go Systems, Inc. All Rights Reserved.

Last modified 7/05/2006