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Alaska Administrative Code — Title 15 (Revenue)

15 AAC 56.065

Payment of tax

Official textakleg.govlast amended

# (a)

The tax levied under AS 43.56.010(a) is payable to the department no later than June 30 of the tax year regardless of whether the taxable property is included on the assessment roll for the current tax year or on a supplementary or amended assessment roll. No extension of time will be granted for the payment of tax.

# (b)

If the tax is not paid as required in (a) of this section for property included on the assessment roll for the current tax year, or if the tax is not paid by the 30th day after a demand for payment of a supplementary or amended assessment, the 10 percent penalty provided in AS 43.56.160 will be applied to the net amount of the tax remaining unpaid after deduction of the credit for municipal tax payments under AS 43.56.010(d).

# (c)

Interest will be added on all taxes paid after June 30 of the tax year.

# (d)

Payment under this section must be made as required in 15 AAC 05.310.
(Eff. 5/10/86, Register 98; am 1/1/2003, Register 164)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.05.250 AS 43.56.200
AS 43.05.150 AS 43.56.160

Amendment history

Eff. 5/10/86, Register 98; am 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 →