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Alaska Administrative Code — Title 15 (Revenue)

15 AAC 160.860

Grace periods for reports and annual review of financial records

Official textakleg.govlast amended

# (a)

The department may grant to a permittee or licensee one 30-day grace period to file a report or annual review of financial records required under AS 05.15 or this chapter. The department will not grant more than one grace period for the report or annual review of financial records.

# (b)

Except for good cause shown, a request for a grace period must be filed with the department in writing on or before the due date for the report or annual review of financial records. The report or annual review of financial records must include a complete statement of the reason for the request. For the purposes of this subsection, "good cause" means a reason outside of the control of the permittee or licensee as determined by the department in its discretion.

# (c)

If the department grants a grace period under this section, then during the grace period, the department will not

# (1)

deny, suspend, of revoke the permittee's permit or the licensee's license for failing to file the report or annual review of financial records by the due date; or

# (2)

consider the corresponding report delinquent under AS 05.15.095(b).

# (d)

If the department grants a grace period under this section, the permittee or licensee shall attach a copy of the department's grace period letter to the corresponding report or annual review of financial records when the report or annual review of financial records is filed.

# (e)

The department will not grant a grace period to pay a fee or tax required under AS 05.15 or this chapter.
(Eff. 7/30/94, Register 131; am 11/10/96, Register 140; am 9/3/2005, Register 175) Statutory Authority:
Authority:
AS 05.15.060 AS 05.15.080 AS 05.15.083

Amendment history

Eff. 7/30/94, Register 131; am 11/10/96, Register 140; am 9/3/2005, Register 175

Source: official source document (full AAC Title 15 PDF)

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In this chapter (40 sections)
  1. 160.705 · Big bull moose derbies
  2. 160.710 · Salmon classics and king salmon classics
  3. 160.715 · Calcutta pools
  4. 160.717 · Crane classics
  5. 160.720 · Monte Carlo events
  6. 160.730 · Monte Carlo house procedures
  7. 160.740 · Personnel and accounting for Monte Carlo events
  8. 160.750 · Monte Carlo blackjack
  9. 160.760 · New Year's Eve Monte Carlo events
  10. 160.770 · Change in Monte Carlo events
  11. 160.780 · Advertising expenses
  12. 160.790 · Depreciation
  13. 160.800 · Promotional items
  14. 160.810 · Net proceeds
  15. 160.820 · Bank account
  16. 160.822 · Net proceeds held for more than one year
  17. 160.830 · Method of accounting
  18. 160.835 · Net proceeds and unauthorized expenses
  19. 160.840 · Permittee quarterly report
  20. 160.850 · Permittee annual report
  21. 160.860 · Grace periods for reports and annual review of financial…
  22. 160.870 · Retention of records
  23. 160.880 · Suspension or revocation of a permit, license or registration
  24. 160.885 · Immediate revocation
  25. 160.886 · Renewal of a permit, license, or registration
  26. 160.890 · Disposition of money upon suspension or revocation
  27. 160.900 · Notice of criminal conviction
  28. 160.910 · Request for formal administrative hearing
  29. 160.920 · Administrative appeals
  30. 160.930 · Permit, license, or registration required
  31. 160.932 · Interpretation
  32. 160.934 · Criminal history checks
  33. 160.935 · Primary gaming location
  34. 160.936 · Operator location in facility where alcohol is served or sold
  35. 160.938 · Permittee activity restriction
  36. 160.940 · Copy of procedures, statutes, and regulations on premises
  37. 160.942 · Purchase inducement programs
  38. 160.945 · Conduct of gaming on the airwaves
  39. 160.950 · Advertisements
  40. 160.954 · Conflicts of interest
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