Alaska Administrative Code — Title 15 (Revenue)
15 AAC 165.110
Tax returns, payment, and administration
# (a)
An operator shall file an annual tax return on a calendar year basis. The tax return, and the total tax imposed by AS 43.35.210, are due on April 15 of the following calendar year.
# (b)
The operator shall file the tax return on a form prescribed by the department. The operator or an authorized agent of the operator shall sign the tax return under penalty of unsworn falsification.
(Eff. 4/11/2008, Register 186)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.35.210
Editor's note:
As of Register 186 (July 2008), the regulations attorney made technical revisions under AS
44.62.125(b)(6), to 15 AAC 165.110 and the authority citation for that section, to reflect the renumbering of statutory authorities, from AS 05.16.010 - 05.16.030 to AS 43.35.200 - 43.35.220, by the revisor of statutes on May 8, 2008.
Amendment history
Eff. 4/11/2008, Register 186
Source: official source document (full AAC Title 15 PDF)
In this chapter (5 sections)
- 165.110 · Tax returns, payment, and administration
- 165.120 · Extension of time for filing return
- 165.130 · Calculation of tax
- 165.140 · Records retention and inspection
- 165.900 · Definitions