Section 43.05.070. Compromise of tax or penalty.

Latest version.

   (a) If in the opinion of the department there is doubt as to the liability of the taxpayer for or the collectibility of a tax, license fee, or excise tax, the department, with the approval of the attorney general, may compromise the tax.
   (b) The department, with the approval of the attorney general, may, for cause shown, compromise a penalty accruing under the state tax, license, or excise tax laws.

Authorities

43.05.075

Notes

Recent Bills that will modify this

HB 109 OIL AND GAS LITIGATION SETTLEMENTS
SB 52 OIL AND GAS LITIGATION SETTLEMENTS

Implemented As

15 AAC 21.750

References

AS 43.05.075 Concealing or falsifying evidence.

History

(Sec. 48-2-15(a) (c) ACLA 1949)

                    
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