15 AAC 21.610. Notice of commencement of taxable activity

A corporation not subject to tax under AS 43.21 and this chapter shall, within 30 days of the time it begins to derive income (even if that income is exceeded by the expenses involved) from any of the sources described in 15 AAC 21.010, give written notice to the department of the fact that it has begun deriving income from those sources. This section applies only to those who, after the effective date of AS 43.21 and the original adoption date of this section, begin deriving income from any source described in 15 AAC 21.010.

History: Eff. 2/22/79, Register 69

Authority: AS 43.05.080

AS 43.21.080

AS 43.21.090

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