Alaska Administrative Code — Title 15 (Revenue)
15 AAC 116.630
Administration and enforcement
The provisions of AS 43.05.010 - 43.05.290, AS 43.10.010 - 43.10.200, and 15 AAC 05 apply to the administration of the assessment imposed by this chapter and they include the following:
# (1)
the confidentiality of tax return information is provided for under AS 43.05.230;
# (2)
the availability of taxpayer remedies is provided for under AS 43.05.240 and 15 AAC 05.001 - 15 AAC 05.050;
# (3)
the imposition of penalties for failure to file a return or pay the assessment required by this chapter will be calculated as provided in AS 43.05.220 and 15 AAC 05.200 - 15 AAC 05.230;
# (4)
interest on assessments not timely paid will be calculated under AS 43.05.225; and
# (5)
the prosecution of criminal violations and the collection of the assessment under this chapter is provided for under AS 43.10.010.
(Eff. 12/17/82, Register 84; am 9/19/2020, Register 235; add'l am 9/20/2020, Register 235) Statutory Authority:
Authority:
AS 16.51.170 AS 43.05.080
15 AAC 116.640 - 15 AAC 116.660.
Reserved.
Amendment history
Eff. 12/17/82, Register 84; am 9/19/2020, Register 235; add'l am 9/20/2020, Register 235
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