15 AAC 165.120 - Extension of time for filing return
(a) An operator may
file for an automatic six-month extension of time for filing a tax
return.
(b) An operator must file
an application for an extension of time for filing a tax return with the
department no later than the tax return due date. The operator must attach a
copy of the extension application with the tax return.
(c) An extension of time for filing the tax
return does not extend the time for payment of the total amount of tax
due.
Notes
As of Register 186 (July 2008), the regulations attorney made technical revisions under AS 44.62.125(b)(6), to the authority citation for 15 AAC 165.120, 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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