Alaska Administrative Code — Title 15 (Revenue)

15 AAC 55.840

Penalties

Official textakleg.govlast amended Oct 21, 200910 subsections

# (a)

The department will not assess a civil penalty under AS 43.05.220(a) or (b) for an underpayment of an installment payment of estimated tax required to be paid before February 1, 2011, under AS 43.55.020(a)(1) or (4), as the provisions of those paragraphs read on June 30, 2007, or under AS 43.55.020(a)(1) or (3), in effect on December 20, 2007, except in cases of intentional disregard of law or regulation. However, this section does not apply to a taxpayer's failure to pay a remaining unpaid amount of a required installment payment after March 31 of the year following the calendar year of production.

# (b)

If, 30 days after a report required to be filed under AS 43.55.030 is due, the department has not notified the person required to file the report that the person has failed to comply with the applicable requirement of AS 43.55.030, the department will not assess, for failure to file the report, a penalty under AS 43.55.030(d) that begins earlier than a date specified in a written notice to the person, except in case of the person's fraud or willful concealment. In that notice, the department will specify a date that is at least 10 days after the date of the department's delivery of the notice or, if the notice is mailed, at least 13 days after the date of mailing.
Nothing in this subsection affects the person's obligation to file a complete and accurate report.

# (c)

If a person fails to file a report, statement, or other document required to be filed under AS 43.55.040, the department will provide written notice of the failure to the person and will specify in the notice a date beginning on which the person will be liable for a penalty under AS 43.55.040(7) if the person does not remedy the failure before that date. The department will specify a date that is at least 10 days after the date of the department's delivery of the notice or, if the notice is mailed, at least 13 days after the date of mailing. If, 30 days after the date specified, the department has not assessed a penalty or otherwise notified the person in writing that the person has failed to remedy the failure before the date specified, the department will not assess a penalty under AS 43.55.040(7) for the failure, except in case of the person's fraud or willful concealment. Nothing in this subsection limits the department's right to require the additional or more complete and accurate filing of a report, statement, or other document.

# (d)

In determining the amount of a penalty under AS 43.55.030(d) or 43.55.040(7), the department will consider the

# (1)

extent to which the person's failure to file was a willful or knowing act or omission or occurred despite a good faith attempt to comply;

# (2)

importance of the required information and of its timeliness to the department in the performance of its duties and functions;

# (3)

benefits, if any, derived by the person from failing to file;

# (4)

history of compliance or noncompliance by the person with AS 43.55 and this chapter;

# (5)

need to deter future noncompliance by the person and by others; and

# (6)

effort made by the person to correct the noncompliance and to ensure future compliance.
(Eff. 5/3/2007, Register 182; am 10/21/2009, Register 192)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.55.020 AS 43.55.040
AS 43.05.220 AS 43.55.030 AS 43.55.110

Amendment history

Eff. 5/3/2007, Register 182; am 10/21/2009, Register 192

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

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