Alaska Administrative Code — Title 15 (Revenue)
15 AAC 116.620
Extension of time for filing return
# (a)
Upon a showing of good cause, the department will, in its discretion, grant a reasonable extension of time, not to exceed 180 days in the aggregate, for filing a return. An extension of time for filing a return does not extend the time for the payment of the assessment. An estimated payment must be remitted with the request for an extension along with an explanation showing how the estimate was determined. The estimated payment must be equal to or greater than 90 percent of the actual liability shown on the return ultimately filed within the approved extension period in order to avoid failure-to-pay penalties under AS 43.05.220(a) and 15 AAC 05.210(b).
# (b)
The application for an extension of time for filing the return must be in writing and addressed to the department and must contain a full statement of the causes for the delay. It must be filed no later than 15 calendar days before the date the return is due.
# (c)
If an extension of time for filing the return is granted, the return must be filed before the expiration of the period of extension.
# (d)
If an application for extension is denied, the return must be filed within 10 calendar days after the date the notice of denial is mailed by the department or 10 calendar days after the March 31 due date, whichever is later.
(Eff. 12/17/82, Register 84)
Statutory Authority:
Authority:
AS 16.51.160 AS 43.05.080
Amendment history
Eff. 12/17/82, Register 84
Source: official source document (full AAC Title 15 PDF)
In this chapter (32 sections)
- 116.010 · Appointment of fish and game license vendors
- 116.011 · Appointment of license officer
- 116.020 · Prohibited licensing
- 116.021 · Qualifications for appointment as a license officer
- 116.030 · Obligations and duties of license officers
- 116.040 · Compensation
- 116.050 · Employees of license officers
- 116.060 · Suspension or revocation of license officer appointment
- 116.070 · Fees, reports, and license inventory due when license officer
- 116.100 · Qualifications for license and proof of qualification
- 116.110 · Persons exempt from licensing requirements
- 116.120 · Refund of license fees
- 116.130 · Lost or destroyed licenses
- 116.300 · Reports by licensed guides
- 116.310 · Definitions
- 116.410 · Hatchery reporting requirements
- 116.415 · Common property fishery assessment rate for salmon
- 116.416 · Common property fishery assessment rate for shellfish
- 116.420 · Liability for common property fishery assessment
- 116.425 · Annual report and remittance of tax
- 116.430 · Reporting of bonus or other additional payments
- 116.435 · Report by department upon failure to make report or making…
- 116.490 · Definitions
- 116.600 · Imposition of seafood marketing assessment
- 116.610 · Filing the return
- 116.620 · Extension of time for filing return
- 116.630 · Administration and enforcement
- 116.640 · Reserved
- 116.670 · Processors eligible for elections
- 116.680 · Elections imposing, amending or terminating the assessment
- 116.690 · 116.690
- 116.700 · Definitions