Section 10.06.815. Penalty for failure to file biennial report.

Latest version.

A domestic or foreign corporation that fails or refuses to file a biennial report within the time set by this chapter is subject to a penalty of 10 percent of the amount of the corporation tax assessed against it for the period beginning January 1 of the year for which the report should have been filed. The commissioner shall assess the penalty at the time of the assessment of the corporation tax. If the amount of the corporation tax as originally assessed is adjusted in accordance with this chapter, the amount of the penalty shall also be adjusted to 10 percent of the amount of the adjusted corporation tax. The amount of the corporation tax and the amount of the penalty shall be separately stated in a notice to the corporation.

Authorities

10.06.811

Notes

Recent Bills that will modify this

HB 122 CORPORATION/LLC/PARTNERSHIP REPORTS

References

AS 10.06.811 Filing of biennial report.

History

(Sec. 1 ch 166 SLA 1988)

                    
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