15 AAC 75.020. Extension of time for filing returns

(a) Upon a showing of good cause, the department will, in its discretion, grant a reasonable extension of time, not to exceed 180 days in the aggregate, for filing a return or report required by AS 43.75. An extension of time for filing a return or report does not extend the time for the payment of the tax or part of the tax. An estimated payment must be remitted with the request for an extension along with an explanation showing how the estimate was determined. The estimated payment must be equal to or greater than 90 percent of the actual liability shown on the return ultimately filed within the approved extension period, in order to avoid failure-to-pay penalties under AS 43.05.220 (a) and 15 AAC 05.210(b) .

(b) The application for an extension of time for filing the return or report must be in writing and addressed to the Department of Revenue and must contain a full statement of the causes for the delay. It must be filed no later than 15 calendar days before the date the return is due.

(c) If an extension of time for filing the return or report is granted, the return must be filed before the expiration of the period of extension.

(d) If an application for extension is denied, the return or report must be filed within 10 calendar days after the date the notice of denial is mailed by the department or 10 calendar days after the March 31 due date, whichever is later.

History: Eff. 9/9/81, Register 79; am 12/17/82, Register 84

Authority: AS 43.05.080

AS 43.75.030 (c)

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