Alaska Administrative Code — Title 15 (Revenue)
15 AAC 05.240
Acts of agents or employees
Official textakleg.govlast amended
The penalties provided in 15 AAC 05.210 - 15 AAC 05.230 will, in the department's discretion, be imposed on the taxpayer even if the return or report was prepared by an agent or employee of the taxpayer.
(Eff. 7/1/81, Register 78)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.05.220
Amendment history
Eff. 7/1/81, Register 78
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