Alaska Administrative Code — Title 15 (Revenue)
15 AAC 98.040
Collection of the fee
Official textakleg.govlast amended
A fee imposed in AS 43.98.025 upon a sale or service must be collected at the time of the sale or service, without regard to billing practices, installment agreements, credit procedures, or bad debts. The time of the sale or service must be determined on an accrual basis.
(Eff. 4/16/2004, Register 170)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.98.025
Amendment history
Eff. 4/16/2004, Register 170
Source: official source document (full AAC Title 15 PDF)
In this chapter (11 sections)
- 98.010 · Motor vehicles designed for use on a highway
- 98.020 · Return filing requirements
- 98.030 · Tires on new motor vehicles
- 98.040 · Collection of the fee
- 98.050 · Replacement due to defect or recall
- 98.060 · Tires for resale
- 98.070 · Persons immune or exempt under federal law from tire fees
- 98.080 · Certificate of use
- 98.090 · Recordkeeping requirements
- 98.100 · Administration and enforcement
- 98.900 · Definitions