Alaska Administrative Code — Title 15 (Revenue)

15 AAC 21.740

Civil penalties

Official textakleg.govlast amended
Amendment history

Eff. 2/22/79, Register 69; am 5/21/81, Register 78; repealed 9/20/2020, Register 235

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

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In this chapter (40 sections)
  1. 21.320 · Extraordinary operating revenues and losses (oil pipelines)
  2. 21.330 · Reserved
  3. 21.350 · Operating expenses (oil pipeline)
  4. 21.360 · Reserved
  5. 21.400 · Taxable gas pipeline income
  6. 21.410 · Operating revenues (gas pipelines)
  7. 21.420 · Extraordinary operating revenues and losses (gas pipelines)
  8. 21.430 · Reserved
  9. 21.450 · Operating expenses (gas pipelines)
  10. 21.460 · Reserved
  11. 21.500 · Taxable apportioned income
  12. 21.510 · Apportionable income
  13. 21.520 · Three-factor formula for apportionment
  14. 21.530 · Property factor
  15. 21.540 · Payroll factor
  16. 21.550 · Sales factor
  17. 21.560 · Reserved
  18. 21.600 · General rule
  19. 21.610 · Notice of commencement of taxable activity
  20. 21.620 · Partial years
  21. 21.630 · Expenses and net operating losses under the old tax
  22. 21.640 · Installments under the old tax
  23. 21.650 · Net operating loss carryovers from AS 43.20
  24. 21.660 · Net operating loss carrybacks from AS 43.20
  25. 21.670 · Reserved
  26. 21.700 · Returns and assessments
  27. 21.710 · Payments; installments
  28. 21.720 · Refunds
  29. 21.730 · Computation of interest
  30. 21.740 · Civil penalties
  31. 21.750 · Relief
  32. 21.800 · Application to the 1978 tax year
  33. 21.810 · Statute of limitations
  34. 21.820 · Fiscal-year taxpayers
  35. 21.830 · Reserved
  36. 21.900 · Definitions
  37. 21.9760 · Taxpayer protests
  38. 21.9770 · Informal conferences
  39. 21.9780 · Formal hearings
  40. 21.9790 · Appeals
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