Alaska Statutes Title 43, Chapter 43.05, Article 03 - Remedies, Procedure, Interest, and Penalties

• Sec. 43.05.220 Civil Penalties.
  (a) Five percent shall be added to a tax for each 30-day period or fraction of the period during which the taxpayer fails to...
• Sec. 43.05.225 Interest.
  Unless otherwise provided,(1) a delinquent tax under this title,(A) before January 1, 2014, bears interest in each calendar quarter at the rate of five...
• Sec. 43.05.230 Disclosure of Tax Returns and Reports.
  (a) It is unlawful for a current or former officer, employee, or agent of the state to divulge the amount of income or the...
• Sec. 43.05.240 Taxpayer Remedies.
  (a) A taxpayer aggrieved by the action of the department in fixing the amount of a tax or penalty may apply to the department...
• Sec. 43.05.241 Administrative Appeal.
  For a matter within the jurisdiction of the office of administrative hearings (AS 44.64) under AS 43.05.405 , the taxpayer aggrieved by an informal...
• Sec. 43.05.242 Judicial Appeal Challenging Validity of Tax.
  (a) Within 30 days after a decision resulting from the informal conference, a person aggrieved by the action of the department under AS 43.05.240...
• Sec. 43.05.245 Assessment and Collection of Tax, Penalties, and Interest.
  If a taxpayer fails to file a return or report required by this title in the time required by law or regulation, or makes...
• Sec. 43.05.250 Payment of Taxes.
  (a) If a tax is required under this title to be paid on or before a certain date, the date fixed is the last...
• Sec. 43.05.255 Definition. [Repealed, E. O. No. 68 Sec. 8 (1988)].
  Repealed or Renumbered
• Sec. 43.05.260 Limitation on Assessment.
  (a) Except as provided in (c) of this section, AS 43.20.200 (b), and AS 43.55.075 , the amount of a tax imposed by this...
• Sec. 43.05.270 Collection After Assessment.
  (a) When the assessment of a tax imposed by this title has been made within the period of limitation under AS 43.05.260 , the...
• Sec. 43.05.275 Credit and Refund Claims.
  (a) Except as provided in AS 43.20.021 , a claim for credit or refund of a tax under this title for which a taxpayer...
• Sec. 43.05.280 Interest on Overpayments.
  (a) Interest shall be allowed and paid on an overpayment of a tax under this title at the rate and in the manner provided...
• Sec. 43.05.290 Criminal Penalties.
  (a) A person who wilfully attempts to evade a tax imposed by this title is, in addition to other penalties provided by this title,...

Last modified: November 15, 2016