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Alaska Statutes.
Title 43. Revenue and Taxation
Chapter 55. Oil and Gas Production Taxes and Oil Surcharge
Section 60. Delinquency.
previous: Section 50. Incorrect Returns.
next: Section 70. Lien For Tax. [Repealed, Sec. 4 Ch 94 SLA 1976. For Current Law, See AS 43.10.035

AS 43.55.060. Delinquency.

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.


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Last modified 9/3/2005