Alaska Administrative Code — Title 15 (Revenue)
15 AAC 20.390
Domestic disclosure spreadsheet
# (a)
For a return to be complete, a taxpayer shall submit within six months of the date of initial filing of a return under the water's edge reporting method, a copy of all domestic disclosure spreadsheets that included any member of the water's edge combined group filed in other states for the current tax year.
# (b)
The department will, in its discretion, require the filing of a domestic disclosure spreadsheet for Alaska tax purposes that contains the information the department considers necessary in order to evaluate audit potential or to perform an audit of the return. A spreadsheet required under this subsection must be filed within 120 days from the date that the department makes the request.
# (c)
A spreadsheet is complete when filed unless, within 180 days after the spreadsheet was filed, the department notifies the taxpayer that the spreadsheet requirements have not been met.
This notice must be sent by certified mail and must inform the taxpayer why the spreadsheet is not complete. A taxpayer must correct the deficiencies in its spreadsheet within 120 days after receiving the notice of the deficiency. A taxpayer may file a written request for an extension of time with the department within 90 days after receiving the notice of deficiency. The request is filed on the date it is sent by certified mail to the department. The request for an extension of time must state the grounds for the request. The department will, in the department's discretion, extend the 120 day period for good cause as determined by the department.
(Eff. 7/9/93, Register 127; am 3/6/98, Register 145)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.20.145
Editor's note:
In 2012 the revisor of statutes, acting under AS 01.05.031, renumbered former AS 43.20.073 as AS 43.20.145.
As of Register 204 (January 2013), the regulations attorney made a conforming technical revision under AS 44.62. 125(b)(6), to the authority citation that follows 15 AAC 20.390, so that the citation to former AS 43.20.073 now refers to the renumbered statute, AS 43.20.145.
Amendment history
Eff. 7/9/93, Register 127; am 3/6/98, Register 145
Source: official source document (full AAC Title 15 PDF)
In this chapter (40 sections)
- 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…
- 20.422 · Transition rule for taxpayers subject to 43.20.144 for…
- 20.430 · Taxable income
- 20.440 · Section 72 business income
- 20.445 · Intangible drilling and development costs
- 20.450 · Federal taxable income
- 20.460 · Attribution of income
- 20.470 · Allocation of general overhead and administrative expense
- 20.480 · Depreciation expense for oil and gas taxpayers
- 20.490 · Apportionment rules for oil and gas taxpayers
- 20.500 · Sales, property and extraction factors
- 20.510 · Records
- 20.520 · Relief
- 20.530 · Gas exploration and development tax credit
- 20.540 · Calculation of tax for taxpayers subject to AS 43.20.144 and…
- 20.550 · 20.550
- 20.560 · General rule