15 AAC 116.630. Administration and enforcement

The provisions of AS 43.05.010 - 43.05.290, AS 43.10.010 - 43.10.200 and 15 AAC 05 and 15 AAC 10, apply to the administration of the assessment imposed by this chapter and they include the following:

(1) the confidentiality of tax return information is provided for under AS 43.05.230 ;

(2) the availability of taxpayer remedies is provided for under AS 43.05.240 and 15 AAC 05.005 - 15 AAC 05.050;

(3) the imposition of penalties for failure to file a return or pay the assessment required by this chapter will be calculated as provided in AS 43.05.220 and 15 AAC 05.200 - 15 AAC 05.230;

(4) interest on assessments not timely paid will be calculated under AS 43.05.225 ; and

(5) the prosecution of criminal violations and the collection of the assessment under this chapter is provided for under AS 43.10.010 .

History: Eff. 12/17/82, Register 84

Authority: AS 16.51.170

AS 43.05.080

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