Alaska Administrative Code — Title 15 (Revenue)
15 AAC 05.050
Taxpayer protest when department fails to take prompt action on a
refund claim.
# (a)
If the department fails to act on a refund claim within six months from the date of filing the claim, the taxpayer may file a protest under 15 AAC 05.010. A protest filed under this section must include the date the claim was filed and the fact that the taxpayer has not received a notice of disallowance of the claim for refund or credit.
# (b)
Repealed 9/19/2020.
# (c)
Repealed 9/19/2020.
(Eff. 5/31/78, Register 66; am 12/26/80, Register 76; am 9/19/2020, Register 235)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.05.240 AS 43.10.210
Amendment history
Eff. 5/31/78, Register 66; am 12/26/80, Register 76; am 9/19/2020, Register 235
Source: official source document (full AAC Title 15 PDF)
In this chapter (20 sections)
- 05.001 · Application of 15 AAC 05.001 - 15 AAC 05.050
- 05.010 · Request for appeal
- 05.020 · Informal conferences
- 05.025 · Administrative reviews
- 05.030 · Formal hearings
- 05.035 · Motion for reconsideration
- 05.040 · Appeal of final decision of department
- 05.050 · Taxpayer protest when department fails to take prompt action…
- 05.200 · Reasonable cause for delay
- 05.210 · Failure to file or pay
- 05.220 · Additional penalty for negligence or intentional disregard
- 05.230 · Civil fraud
- 05.240 · Acts of agents or employees
- 05.250 · Use of confidential information in enforcement proceedings
- 05.255 · Disclosure of tax credit certificates purchased in 2016
- 05.300 · Assessment and collection
- 05.310 · Payment
- 05.320 · Payment by credit card
- 05.330 · Interest
- 05.340 · Retroactive application of regulations