Alaska Administrative Code — Title 15 (Revenue)
15 AAC 65.040
Extensions
Official textakleg.govlast amended
# (a)
Upon application, the department will, in its discretion, grant an extension of time to file a mining license return.
# (b)
An application for an extension of time for filing a return must be filed with the department no later than the date the return is due.
# (c)
An extension of time for filing the return does not extend the time for payment of the total amount of tax due.
(Eff. 8/9/86, Register 99; am 2/20/2022, Register 241)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.65.020
Amendment history
Eff. 8/9/86, Register 99; am 2/20/2022, Register 241
Source: official source document (full AAC Title 15 PDF)
In this chapter (15 sections)
- 65.010 · When license is required
- 65.020 · Mining license application and renewal
- 65.030 · Returns
- 65.040 · Extensions
- 65.100 · Taxable income
- 65.110 · Gross income
- 65.120 · Deductible mining expenses; inventory costs
- 65.125 · Deductible mining expenses; other expenses; depletion
- 65.130 · Tax rate
- 65.200 · Temporary exemption for new mining operation
- 65.210 · Affidavit of initial production
- 65.220 · Certificate of exemption
- 65.230 · Composition of a mining operation
- 65.240 · Transition rules
- 65.990 · Definitions