Alaska Administrative Code — Title 15 (Revenue)
15 AAC 20.155
Electronic filing waivers
# (a)
A waiver of the electronic filing requirement granted by the United States Internal Revenue Service will be accepted by the department as a waiver to the requirement to electronically file a return under this chapter. The corporation or partnership must notify the department in writing when a waiver from the United States Internal Revenue Service is granted, in accordance with the department's instructions.
# (b)
The department may grant a waiver of the requirement to file a return electronically if
# (1)
the entity submits a written waiver request not later than 30 days before the filing due date including extensions; and
# (2)
the entity's facts and circumstances demonstrate to the department's satisfaction that complying with the requirement would cause an undue financial hardship; the entity's refusal to purchase or use the requisite software or computer equipment does not, in and of itself, satisfy the conditions for a waiver under this subsection.
# (c)
If circumstances warrant, the department may issue an administrative waiver of the requirement to file electronically under this chapter if the department determines it is necessary to promote the effective and efficient administration of the tax system.
# (d)
If an electronic tax return cannot be accepted for processing electronically, the entity must contact the department for assistance in correcting the rejected return errors. If the rejected return errors cannot be corrected, the entity must receive written authorization from the department before filing a paper return.
(Eff. 10/25/2015, Register 216)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.20.160
AS 43.20.030 AS 43.20.300
Amendment history
Eff. 10/25/2015, Register 216
Source: official source document (full AAC Title 15 PDF)
In this chapter (40 sections)
- 20.020 · Returns and payment of tax
- 20.030 · Amount of withholding
- 20.040 · Overpayment, credits, and refund
- 20.042 · Filing requirements for payment of and determination of amount…
- 20.044 · Filing requirements for refund of 1979 individual net income…
- 20.046 · Filing requirements for refund of 1980 Alaska withholding or
- 20.050 · Allocation and apportionment of income
- 20.060 · Deposit and payment requirements by employers in connection…
- 20.070 · Timeliness of monthly deposit
- 20.080 · Deleted
- 20.100 · Returns
- 20.110 · Investment tax credit
- 20.120 · Alternative energy expenditure credit; eligibility
- 20.122 · Alternative energy system substantiation
- 20.124 · Energy conservation improvement substantiation
- 20.130 · Rates of tax
- 20.135 · Alternative minimum tax and credit for prior year minimum tax
- 20.140 · Determination of net capital gain or loss
- 20.145 · Credits adopted by reference
- 20.150 · Requirement to file returns electronically
- 20.155 · Electronic filing waivers
- 20.200 · Definitions
- 20.260 · Film production tax credit
- 20.300 · Combination and apportionment
- 20.310 · Unitary business
- 20.320 · Attribution of income
- 20.330 · Water's edge combined reporting method
- 20.335 · Affiliated group
- 20.340 · Worldwide combined reporting
- 20.345 · Water's edge returns
- 20.350 · Intercompany transactions
- 20.355 · Adjustments to intercompany transactions
- 20.360 · Records of intercompany transactions
- 20.375 · Income for the water's edge combined group
- 20.380 · Factors assignable to locations within the United States
- 20.385 · Treatment of foreign dividends and royalties
- 20.390 · Domestic disclosure spreadsheet
- 20.410 · Corporations engaged in oil or gas production or pipeline
- 20.420 · Reporting requirements
- 20.421 · Apportionment of petroleum business income of a taxpayer…