Alaska Administrative Code — Title 15 (Revenue)
15 AAC 56.068
Limitation periods
# (a)
Subject to the limitations period provided in AS 43.05.260, the department may assess the amount of tax imposed under this chapter, and may investigate an account and supplement or amend an assessment under this chapter, at any time.
# (b)
The department may collect taxes, penalties, and interest under this chapter within the limitations periods provided in AS 43.05.270.
# (c)
The department may refund the amount of an overpayment under this chapter as provided in AS 43.05.275 and AS 43.10.210.
(Eff. 1/1/2003, Register 164)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.05.275 AS 43.56.080
AS 43.05.260 AS 43.10.210 AS 43.56.140
AS 43.05.270 AS 43.56.060 AS 43.56.200
Amendment history
Eff. 1/1/2003, Register 164
Source: official source document (full AAC Title 15 PDF)
In this chapter (25 sections)
- 56.005 · Mandatory property statement
- 56.010 · Notice of assessment
- 56.015 · Appeal procedures
- 56.020 · Appeal to the department
- 56.030 · Appeal to the state assessment review board
- 56.040 · Hearings of the state assessment review board
- 56.042 · Effect of certification
- 56.043 · Investigations
- 56.045 · Supplementary and amended assessments
- 56.047 · Appeal of supplementary and amended assessments
- 56.050 · Credit and refund
- 56.060 · Method of payment
- 56.065 · Payment of tax
- 56.066 · Refund claims for overpayment of taxes
- 56.068 · Limitation periods
- 56.069 · Filing
- 56.070 · Average per capita assessed full and true value of property in…
- 56.075 · Taxable property
- 56.080 · Multiple use property
- 56.090 · Exploration property
- 56.100 · Production property
- 56.110 · Pipeline property
- 56.120 · Intangible drilling expenses
- 56.130 · Preservation of municipal powers
- 56.900 · Definitions