15 AAC 165.110 - Tax returns, payment, and administration
(a) An operator
shall file an annual tax return on a calendar year basis. The tax return, and
the total tax imposed by
AS
43.35.210, are due on April 15 of the
following calendar year.
(b) The
operator shall file the tax return on a form prescribed by the department. The
operator or an authorized agent of the operator shall sign the tax return under
penalty of unsworn falsification.
Notes
As of Register 186 (July 2008), the regulations attorney made technical revisions under AS 44.62.125(b)(6), to 15 AAC 165.110 and the authority citation for that section, to reflect the renumbering of statutory authorities, from AS 05.16.010 - 05.16.030 to AS 43.35.200-43.35.220, by the revisor of statutes on May 8, 2008.
Authority:AS 43.05.080
AS 43.35.210
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