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Alaska Administrative Code — Title 15 (Revenue)

15 AAC 56.069

Filing

Official textakleg.govlast amended

# (a)

A property statement, appeal, notice, or other document that is required or permitted to be filed with the department or the board under this chapter is considered to be filed as follows:

# (1)

if it is delivered in person, by United States mail, or by facsimile transmission, it is filed at the time and date it is received and date-stamped by the department or board, as applicable; and

# (2)

if it is delivered by electronic mail, it is filed at the time and date the department or board, as applicable, confirms to the sender by electronic mail that it has been received.

# (b)

A property statement, appeal, notice, or other document may be filed by facsimile transmission or electronic mail only with prior written or electronic mail approval by the director. If a document or filing requires a signature, the document or filing may not be filed by facsimile transmission or electronic mail unless the director has also authorized an electronic signature, follow-up written copy, or other means to verify the authorized signature.

# (c)

To be timely, a filing must be received and date-stamped or, if it is submitted by electronic mail, confirmed before 5 p.m. on the date it is due, unless a different time has been specified by the department or board, as applicable, in writing or by electronic mail in advance of the due date. In this chapter, all times and dates will be determined according to local time in Anchorage, Alaska. If the due date day falls on a day when the department is officially closed, the filing must be received before 5 p.m. on the department's next official working day.

# (d)

The failure-to-file penalties in 15 AAC 05.210 apply to property statements, returns, and reports required under this chapter.
(Eff. 1/1/2003, Register 164)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.56.160 AS 43.56.200

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 →