Section 43.20.160. Administration.

   (a) The department shall administer this chapter.
   (b)   [Repealed, Sec. 45 ch 113 SLA 1980].
   (c) The department shall prescribe and furnish all necessary forms, and adopt and publish all necessary regulations in plain and concise language conformable with this chapter for the assessment and collection of the taxes imposed by this chapter.  The department shall apply as far as practicable the administrative and judicial interpretations of the federal income tax law.  The department shall also prepare a concise statement of the contents of the code sections referred to in this chapter for the information of the taxpayer and make them available to the taxpayer making a return.
   (d) All money collected by the department under this chapter shall be deposited in the general fund of the state.
   (e)   [Repealed, Sec. 10 ch 1 SSSLA 1980]. 

Notes

Implemented As

15 AAC 05.300
15 AAC 20.150
15 AAC 20.155
15 AAC 20.600
15 AAC 20.610
15 AAC 20.620
15 AAC 20.920

History

(Sec. 14 ch 115 SLA 1949; am Sec. 1 ch 60 SLA 1979; am Sec. 45 ch 113 SLA 1980; am Sec. 10 ch 1 SSSLA 1980; am Sec. 9 ch 2 SSSLA 1980)