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If it is determined for any reason that returns made and taxes paid for production during a month were incorrect and a greater tax was due for the production, interest on the amount of the additional tax due for that production is calculated and collected at the rate provided by AS 43.05.225 for the time beginning with and including the first day of the month after the month in which the tax is due, and to and including the day the additional tax for that production is paid.
History: Eff. 7/1/77, Register 63; am 1/1/95, Register 132; am 1/1/2000, Register 152
Authority: AS 43.05.080
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Last modified 7/05/2006