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Alaska Administrative Code — Title 15 (Revenue)

15 AAC 56.043

Investigations

Official textakleg.govlast amended

# (a)

Subject to the limitations period provided in AS 43.05.260 and regardless of whether the property was previously assessed, a previous assessment of the property was certified under AS 43.56.135, or an investigation was previously conducted, the department may at any time

# (1)

investigate AS 43.56 property and property statements;

# (2)

correct, supplement, and amend an assessment under this chapter; and

# (3)

issue a supplementary or amended assessment to assess the property for the tax imposed under AS 43.56.010.

# (b)

The department will determine the property to be investigated and when the investigation will be conducted. When the department schedules an investigation, the department will notify each property owner and each municipality in which the property is located of the general schedule and scope of the investigation.
(Eff. 1/1/2003, Register 164)
Statutory Authority:
Authority:
AS 43.05.010 AS 43.56.060 AS 43.56.200
AS 43.05.080 AS 43.56.080
AS 43.05.260 AS 43.56.140

Amendment history

Eff. 1/1/2003, Register 164

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

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In this chapter (25 sections)
  1. 56.005 · Mandatory property statement
  2. 56.010 · Notice of assessment
  3. 56.015 · Appeal procedures
  4. 56.020 · Appeal to the department
  5. 56.030 · Appeal to the state assessment review board
  6. 56.040 · Hearings of the state assessment review board
  7. 56.042 · Effect of certification
  8. 56.043 · Investigations
  9. 56.045 · Supplementary and amended assessments
  10. 56.047 · Appeal of supplementary and amended assessments
  11. 56.050 · Credit and refund
  12. 56.060 · Method of payment
  13. 56.065 · Payment of tax
  14. 56.066 · Refund claims for overpayment of taxes
  15. 56.068 · Limitation periods
  16. 56.069 · Filing
  17. 56.070 · Average per capita assessed full and true value of property in…
  18. 56.075 · Taxable property
  19. 56.080 · Multiple use property
  20. 56.090 · Exploration property
  21. 56.100 · Production property
  22. 56.110 · Pipeline property
  23. 56.120 · Intangible drilling expenses
  24. 56.130 · Preservation of municipal powers
  25. 56.900 · Definitions
Full table of contents →