15 AAC 21.810. Statute of limitations

Except as otherwise provided in AS 43.05.260 or AS 43.05.270 , the department will, in its discretion

(1) amend an assessment under this chapter no later than three years from the date a return is due or filed under this chapter, whichever is later; and

(2) collect tax, penalties, and interest under this chapter as specified in an assessment or in an amendment to that assessment no later than six years from the original date of that assessment or, if amended, the date of the amendment to that assessment.

History: Eff. 2/22/79, Register 69; am 3/26/82, Register 81

Authority: AS 09.10.010

The Alaska Administrative Code was automatically converted to HTML from a plain text format. Every effort has been made to ensure its accuracy, but neither Touch N' Go Systems nor the Law Offices of James B. Gottstein can be held responsible for any possible errors. This version of the Alaska Administrative Code is current through June, 2006.

If it is critical that the precise terms of the Alaska Administrative Code be known, it is recommended that more formal sources be consulted. Recent editions of the Alaska Administrative Journal may be obtained from the Alaska Lieutenant Governor's Office on the world wide web. If any errors are found, please e-mail Touch N' Go systems at E-mail. We hope you find this information useful. Copyright 2006. Touch N' Go Systems, Inc. All Rights Reserved.