Section 43.55.060. Delinquency.

Latest version.

When the tax provided for in this chapter becomes delinquent, it bears interest as provided in AS 43.05.225(1).  If any person fails to make a report required by this chapter, within the time prescribed by law for the report, the department shall examine the books, records and files of the person to determine the amount and value of the production to compute the tax, and the department shall add to the tax the cost of the examination, together with any penalties accrued.

Notes

Implemented As

15 AAC 55.830

History

(Sec. 7 ch 7 ESLA 1955; am Sec. 4 ch 58 SLA 1971; am Sec. 13 ch 82 SLA 1982; am Sec. 5 ch 23 SLA 1991)

                    
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