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Title 15 . Revenue
Chapter 21 . (Repealed)
Section 640. Installments under the old tax

15 AAC 21.640. Installments under the old tax

Installment payments of a taxpayer's estimated tax under AS 43.20 and 15 AAC 20 during the tax year in which it becomes subject to tax under AS 43.21 and this chapter, will be treated as installments made under 15 AAC 21.710 for that tax year. The taxpayer shall make any additional payments that may come due under 15 AAC 21.710 for the remainder of that tax year after the taxpayer has become subject to tax under AS 43.21 and this chapter.

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

Authority: AS 43.05.080

AS 43.21.080

AS 43.21.090

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Last modified 7/05/2006