The commissioner may charge a fee for the direct costs incurred by the department and the Department of Revenue for evaluating or auditing an application to certify the credit authorized under AS 27.30.010, including the cost of contractors selected by the commissioner to assist in the evaluation or audit. The fee may not exceed
(1) $500 for each application covering one or more years if the amount claimed in the application is $1,000,000 or less;
(2) $1,000 for each application covering one or more years if the amount claimed is more than $1,000,000.
Section: Previous 27.30.010 27.30.020 27.30.025 27.30.030 27.30.040 27.30.050 27.30.060 27.30.070 27.30.080 27.30.090 27.30.095 27.30.099 NextLast modified: November 15, 2016